Goods and Services Tax

Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2017
4-J /2017 Dated:- 3-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-J /2017)
No. FD 47 CSL, 2017, Bengaluru, Dated: 03-01-2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely :-
RULES
1. Title and Commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from 15th day of November, 2017.
2. Amendment of rule 43- In the Karnataka Goods and Services Tax Rules, 2017, in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the

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common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.” ;
5.      Insertion of rule 107A.- After rule 107 of the said rules, the following shall be inserted, namely:-
” 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.” ;
6.      Insertion of rule 10

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e Joint Commissioner;
(b)     the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Commercial Tax Officer within six months from the date of communication of the said decision or order.” ;
7.  Insertion of new FORMS. – After the FORM GST RFD-01 of the said rules, the following forms shall be inserted namely:-
FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN/Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4.
Address
 
5.
Tax period (if applicable)
From (Year) (Month) To (Year) (Month)
6.
Amount of Refund Claimed(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
&nbsp

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ated tax paid on supplies in respect of which refund is claimed.  
Signature
Name –
Designation / Status
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.  
Signature Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.  
Signature
Name –
Designation / Status
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax

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dit
Maximum refund amount to be claimed [(1×4/3)-2]
1
2
3
4
5
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount  (1×2/3)
1
2
3
4
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover 
Refund amount  (1×2/3)
1
2
3
4
 
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1. 
ARN
 
2. 
GSTIN / Temporary ID
 
3. 
Legal Name
 
4. 
Filing Date
 
5. 
Reason of Refund
 
6. 
Financial Year
 

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K.K. Ramesh Versus The Union of India, Rep. By its Principal Secretary to Prime Minister, The Union of India, Rep. By its Principal Secretary, Ministry of Finance, The Union of India, Rep. By its Principal Secretary Ministry of Law and Justice, The Union of India, Rep. By its Chairman, Central Board of Direct, New Delhi And The Commissioner, Commercial Tax Officer Taxes, Chennai
GST
2018 (1) TMI 815 – MADRAS HIGH COURT – [2018] 1 GSTL 53 (Mad), 2018 (13) G. S. T. L. 270 (Mad.) , [2018] 2 GSTL 78 (Mad)
MADRAS HIGH COURT – HC
Dated:- 3-1-2018
W. P (MD) No. 16112 of 2017
GST
MR. M. SATHYANARAYANAN AND MRS. R. HEMALATHA
For The Petitioner : Mr.K.K.Ramesh
For The Respondent : Mr. B. Vijay Karthikeyan And Mr. R. Karthikeyan, Additional Government Pleader
ORDER
(Order of the Court was made by
M. SATHYANARAYANAN, J. )
By consent, the Writ Petition itself is taken up for final disposal.
2. The petitioner seems to have been aggrieved by the improper implementation

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Bills has not been answered in a proper manner by the second respondent/the Union of India”.
5. This Court, while passing the order has also taken note of the Notification No. 27/2017-Central Tax, New Delhi, dated 30. 08. 2017 and with regard to the said aspect, directed the petitioner/party-in-person to go through the same and submit his response and directed to list the matter today ie. , 03. 01. 2018.
6. The petitioner/party-in-person would submit that notification takes care of prayer No. (d) also and the concerned respondent may be directed to scrupulously comply with the terms of the said Notification, dated 30. 08. 2017.
7. Mr. B. Vijay Karthikeyan, learned Standing Counsel appearing for the second respondent has drawn the attention of this Court to Section 138B of the Central Goods and Services Tax Rules, 2017 and as per the said Rules, the Commissioner or an officer empowered by him on his behalf may authorise the proper officer to intercept any conveyance to verify the e-

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such device readers where the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. ”
10. This Court vide order, dated 12. 12. 2017 passed in W. P(MD)No. 16112 of 2017 is as follows:-
“It is represented on behalf of the Second Respondent/The Union of India that the Petitioner's following prayers:
(a) directing all Traders to use E-way bill an electronic way bill for movement of goods/selling of goods which can be generated on the GSTN(Common Portal) for value more than Rs. 5,000/- by a registered person.
(b)W-Way bill will also be allowed to be generate

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in the collection of GST is unfounded and cannot be sustained. The illustration of petitioner about Hotels collection of 18% of GST(9% CGST + 9% TNGST) has been now modified to 12% for hotel/restaurant not having air-conditioning central heating facility at any time and not having license to serve liquor and the GST Council depending upon the situations and also considering the practical difficulties faced by the public and as well as traders, issuing appropriate recommendations to the Union and the State Governments and in-turn, the Union and State Governments are issuing suitable notifications in accordance with the recommendations given by the GST Council. ”
3. In view of the fore-goings, it is represented on behalf of the Second Respondent/The Union of India that the Petitioner's prayer No. (a) to (d) have been complied with. However, the Petitioner, who appeared in person, informs this Court that the (d) prayer for increasing the flying squad in State Level, District Level

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M/s DLF Cyber City Developers Ltd. Versus Commissioner Central Excise & CGST, Gurugram
Service Tax
2018 (1) TMI 379 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 3-1-2018
Appeal No. ST/60752/2017 – Final Order No. 60018/2018
Service Tax
Mr. Ashok Jindal, Member ( Judicial )
Shri. P.K. Mittal, Advocate- for the appellant
Shri. G.S.Dhillion, AR- for the respondent
ORDER
Per Ashok Jindal
The appellant is in appeal against the impugned order for denial of cenvat on various input/input services.
2. The brief facts of the case are that the appellant is builder and engaged in the activity of construction of commercial, industrial and residential premises and thereafter these premises were let out by the appellant. The appellant availed the services of construction for these premises prior to 01.04.2011 and availed cenvat credit on the same but utilised during the period 01.04.2011 to 31.03.2012 for payment of service tax under the category of Renting of &

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avail cenvat credit as per Rule 2 (l) of the Cenvat Credit Rules, 2004. Admittedly, all these services have been availed by the appellant for providing output service, therefore, the appellant is entitled to avail cenvat credit on these services. The reason for denial of cenvat credit by the revenue is that as these premises becomes immovable property and looses character of goods, therefore, they are not entitled to avail cenvat credit is not correct as held by the Hon'ble High Court of Madras in the case of Dalmia Cements (Bharat) ltd. C.M.A nos.633-635/2009, wherein, it has been held that any steel items used for fabrication of supports structure which is embedded to earth and used for installation of plant & machinery is entitled for cenvat credit, therefore, the appellant is entitled to avail cenvat credit. He also relied on the decision of the Hon'ble High Court of Andhra Pradesh in the case of Sai Sahmita Storages (P) ltd. reported in 2011 (23) STR 341 (AP) to say that the fact

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that in case of inputs used for construction of a building are not entitled for cenvat credit as per Rule 2 (K) of the Cenvat Credit Rules, 2004.
4. Heard the parties and considered the submissions.
5. I have gone through the records placed before me, I find that the sole reason of denial of cenvat credit in the show cause notice is that the premises which have been let out by the appellant are immovable property, therefore, they are looses the identity of the goods, therefore, any input or services used for construction of this premises are not entitled for cenvat credit. The argument advanced by the ld. AR apart from the allegation made in the show cause notice are not relevant to the facts of this case. Further, I find that all these input/input service in question have been availed by the appellant prior to 01.04.2011 but the same has been utilised for payment of service tax after 01.04.2011. In cenvat credit Rules, 2004, there is no bar of utilisation of cenvat credit availed o

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s and Architectural Professional Services which are utilized for construction of a building to be a hotel. Revenue Authorities are of the view that the service tax credit cannot be availed on these services by the appellants as said property is immovable property. Coming to such a conclusion, two different show cause notices were issued for the demand of the CENVAT credit availed by the appellants along with interest and also for imposition of penalties. One of the allegations in the show cause notices was also that the invoices issued by the service providers were not in the name of appellants the CENVAT credit was availed prior to registration. Both the appellants contested the show cause notice on merits. The adjudicating authority after following due process of law, did not agree with the contentions raised by the appellant and confirmed demands raised along with interest and also imposed equivalent amount of penalty. The adjudicating authority in both the orders decided the issue

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ervices. It is an unimaginable that a hotel can render these services without a building in its place. In our considered view, the input services are availed by the appellant in respect of Works Contract Services, Project Management Services and Architectural Professional Services used for construction of a building, which subsequently is put into use for rendering taxable output services. We find that the adjudicating authority was in error to rely upon the Board Circular No. 98/1/2008-ST dated 04.01.2008 in as much, the definition of input services during the relevant period does not bar availment of CENVAT credit all input services. In order to appreciate correct position of law, the definition of input services under Rule 2(l) of the CENVAT Credit Rules, 2004 as was during the relevant period of these cases is reproduced:
“input service” means any service,-
(i) used by a provider of taxable service for providing an output service; or
(ii) used by the manufacturer, whether d

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egorically will apply and the clarification given by the Board in CBEC Circular dated 04.01.2008 is going beyond the definition as reproduced is herein above. We find that similar issue as to eligibility to avail the CENVAT credit on design and engineering of pipe line, services rendered by the pipeline laying of contractors, was denied in the case of Reliance Gas Transportation Infrastructure Ltd., (supra), holding that these services were utilized for brining into existence an immovable property. The Bench after considering the definition of input services, held that the provisions of Section 2(l) of the CENVAT Credit Rules, 2004 very clearly indicate eligibility to avail CENVAT credit of the service tax paid on these services.
7. Views of the Tribunal have been fortified by decision of the Honble High Court of Gujarat in the case of Mundra Ports and Special Economic Zone Ltd., (supra) the ratio is in paragraph No. 7, 8 & 9 which we with respect reproduce:
7. It is not disputed t

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n 2 from 2004 up to March, 2006. The Cenvat Credit Rules, 2004 were amended in exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 with effect from 7-7-2009, the date on which it was notified by the Central Government from the date of the notification. According to learned Counsel for the appellant, this amended definition would apply only to the factory or manufacturer and would not apply to the service provider. According to him, either before the amendment made in the year 2009 or thereafter, the appellant was neither factory nor manufacturer and he has only constructed jetty by use of cement and steel for which he was entitled for input credit as jetty was constructed by the contractor, but the jetty is situated within the port area and the appellant is a service provider. According to the appellant, his case is squarely covered by the judgment of the Division Bench of the Andhra Pradesh High Court in Commissioner of Central Excise, Visakhapatnam-II v. Sa

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h the decision of the Larger Bench of the Tribunal. We do not find that amendment made in Cenvat Credit Rules, 2004 which come into force on 7-7-2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory in nature. Wherever the Legislature wants to clarify the provision, it clearly mentions intention in the notification itself and seeks to clarify existing provision. Even, if the new provision is added then it will be new amendment and cannot be treated to be clarification of particular thing or goods and/or input and as such, the amendment could operate only prospectively. In our opinion, the view taken by the Tribunal is based on conjectures and surmises as the Larger Bench of the Tribunal used the expression that intention behind amendment was to clarify. The coverage under the input from where this intention has been gathered by the Tribunal has not been mentioned in the judgment. There is no material t

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d was that the appellant would have provided material to the contractor and labour contract would have been given. The appellant claims that he has provided cement, steel, etc., for which he was entitled for input credit and, therefore, in our opinion, the appellant was entitled for input credit and it cannot be treated that since construction of jetty was exempted, the appellant would not be entitled for input credit. The view taken contrary by the Tribunal deserves to be set aside.
8. It can be seen from the above reproduced paragraphs of the judgment of the Honble High Court of Gujarat the issue avaliment of CENVAT credit on the input services which are used for brining into existence of immovable property are also eligible for availment of CENVAT credit.
9. In view of the foregoing, and the facts and circumstances of this case, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and the appeals are allowed with

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No single rate for all items under GST: Jaitley
GST
Dated:- 2-1-2018

New Delhi, Jan 2 (PTI) The government today ruled out having a single rate for all commodities under the Goods and Services Tax (GST) saying items like food products have been placed at minimum taxation levels while luxury goods were in the higher categories.
During the Question Hour in Rajya Sabha, Finance Minister Arun Jaitley said there were countries which had applied a uniform tax rate on all commodities but these were nations where the entire population was above the poverty line.
In India, food items have been placed in zero or the minimum slab while luxury items get taxed more, he said.
While the question of a single slab in India does not arise, t

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GST REFUND
Query (Issue) Started By: – DINESH SINGH Dated:- 2-1-2018 Last Reply Date:- 6-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir,
Till today we are not getting GST Refund ,Is any new from which date will get GST REFUND.
Reply By KASTURI SETHI:
The Reply:
It takes sufficient time to examine all the aspects. When refund is to be sanctioned, the department thoroughly examines whether any Govt. dues are pending recovery for the past period. If pending, the depa

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GST Update: Composition Scheme Traders to Pay 1% GST on Taxable Turnover of Goods Starting January 1, 2018.
Notifications
GST
Traders under composition scheme – Now requires to pay GST @1% (i

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Manufacturers under composition scheme now pay a reduced 1% GST on total turnover, split between CGST and SGST.
Notifications
GST
Manufacture under composition scheme – Now requires to pay 1%

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2 registration under gst regim
Query (Issue) Started By: – PANKAJ SHAH Dated:- 2-1-2018 Last Reply Date:- 3-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Respected sir,
My client was in gujarat vat since 2002with composition scheme.But he didi not migration in gst but taken new number in regular scheme.in the 11th month i taken his work and filled all gst return. I have just come to knkow that before gst he was in vat with composition and he didnot migrate his vat number. h

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GST update on exemption given to supply made to SEZ unit and developer
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 2-1-2018

GST update on exemption given to supply made to SEZ unit and developer:-
Treatment of supplies made to SEZ in GST regime has been confusing as already indicated by our earlier updates.
According to section 7(5) of IGST Act, 2017; supply of goods or services or both to or by a Special Economic Zone developer or a Special Economic Zone unit will be treated as supply of goods or services or both in course of inter-State trade or commerce.
Notification No. 18/2017-Integrated Tax (Rate) dated 5th July, 2017 has been issued to exempt services imported by a unit or a developer in the Special Eco

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sub-section (8)."
Thus, the above exemption from IGST has been given in case of goods imported into India, i.e. in case of physical import by SEZ unit or developer. It cannot be considered as applicable in case of purchase from domestic unit.
In view of above discussion, following is the status of various supplies made to SEZ unit or developer:-
* If supplier of goods makes supply on payment of IGST and SEZ unit intends to avail the credit, the supplier will show these supplies in "B to B category" in his GSTR-1. In this case, refund will be filed by SEZ unit or developer.
If supplier of goods makes supply on payment of IGST and SEZ unit or developer does not intend to avail the credit; the supplier will claim the ref

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In order to clarify the procedure on 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 the andhra pradesh gst act, 2017
NO.6 [CCW/GST/74/2015] Dated:- 2-1-2018 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
CIRCULAR NO.6 [CCW/GST/74/2015]
DATED 2-1-2018
In accordance with the decisions taken by the GST Council in its 22nd meeting held on 6-10-2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been decided that supplies of goods by a registered person to EOUs etc. would be treated as deemed exports under Section 147 of the APGST Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. Accordingly, a

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tant Commissioner ( State Tax ) in charge of such registered supplier; and
(c)
its jurisdictional Assistant Commissioner ( State Tax ).
(ii)
The registered supplier thereafter will supply goods under tax invoice to the recipient EOU/EHTP/STP/BTP unit.
(iii)
On receipt of such supplies, the EOU/EHTP/STP/BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to-
(a)
the registered supplier;
(b)
the jurisdictional Assistant Commissioner (State Tax ) in charge of such registered supplier; and
(c)
its jurisdictional Assistant Commissioner (State Tax).
(iv)
The endorsed tax invoice will be considered as proof of deemed export supplies 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 o

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tion for procurement of supplies from the registered person 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 APGST Act, 2017 read with G.O.Ms No:496, dated 3-11-2017
(as per Circular . . . . . . . . . . . . dated . . . . . . . . . .) Running Sr.
No. of intimation and Date . . . . . . . .
LOP No. . . . . . . and valid upto . . . . . . . . . .
GSTIN . . . . . . . . . . .
We the, M/s . . . . . . . . . (Name of EOU/EHTP/STP/BTP unit and address) wish to procure the Goods namely (Tariff description, Quantity and value) . . . . . . . . . . . ., as allowed under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by Development Commissioner from M/s . . . . . . . . . . (Name of supplier, address and Goods & Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or render

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s of registered person
Jurisdictional Assistant
Commissioner (State Tax)
details of registered person
Invoice no. and date of registered person
Details of supplies received
Amount of GST
paid by supplier
Date of sending
endorsed copy of
tax invoice by EOU
Name
Address
GSTIN
Designation
Jurisdictional
Identifier such
as Division name/No.
Name of Invoice
Date
Description
Value
Quantity
Central tax
State Tax/Union territory Tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Removal for processing
Remarks
(The goods removed
for processing shall be accounted
in a manner that enables
the verification of input-output norms,
extent of waste, scrap generated etc.)
Other removals/Returns
Balance in stock
Date & time of Removal
Quantity
value
Purpose of removal
Date & time
Quantity
value
Quantity
Value
18
19
20
21
22
23
24
25
26
27
Circular, Trade Notice, Public Notice, Instructionsor Office ord

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Filling of Returns under GST
12/2017-18 Dated:- 2-1-2018 Karnataka SGST
GST – States
=============
Document 1
Government of Karnataka
(Department of Commercial Taxes)
Office of the Commissioner of Commercial Taxes
(Karnataka) Vanijya Terige Karyalaya,
Kalidasa Marga, Gandhinagar,
Bengaluru-560009, Dated: 02-01-2018.
No. KSA/GST/CR-108/2017-18
COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 12/2017-18
Subject: Filing of Returns under GST- regarding
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has
taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various
representations have been received seeking clarifications on various aspects of return filing
such as return filing dates, applicability and quantum of late fee, amendment of errors in
submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the
information in various notifications and circulars regarding return filing and

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15th November
2017. Further, Notification (23/2017) No. FD 47 CSL 2017 and Notification (1-AH/2017)
No. KGST.CR.01/17-18 both dated 29th December 2017 (superseding Notification No.
(19/2017) – No. FD 47 CSL 2017 and (1-X/2017) – No. KGST.CR.01/17-18 both dated 15th
November 2017) have been issued to notify the due dates for filing of outward supply
statement in FORM GSTR-1 for various months / quarters (as depicted in the calendar
above) by registered persons having aggregate turnover in the previous financial year or
current financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees respectively.
Since, the option of quarterly filing was not available earlier, many taxpayers have already
filed their FORM GSTR-1 for the month of July. Such taxpayers shall not file these details
again and shall only file details for the month of August and September, 2017. For those, who
have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM
GSTR-1

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case of new registrants). Based on this self-assessed turnover, the registered
person with turnover up to Rs. 1.5 Crore will be required to file FORM GSTR-1 on quarterly
basis instead of on monthly basis. It is also clarified that the registered person may opt to file
FORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up
to Rs. 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis,
the registered person will not have the option to change the return filing periodicity for the
entire financial year. In cases, where the registered person wrongly reports his aggregate
turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive
action under the KGST Act, 2017.
2.
2.1
Applicability and quantum of late fee:
The late fee for the months of July, August and September for late filing of FORM
GSTR-3B has already been waived off vide Notification (23-A/2017) No. FD48 CSL 2017
dated 6th Sept

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regard, Circular No. 7/7/2017-GST dated 1st September 2017 was issued
by the Central Government which clarified that errors committed while filing FORM GSTR
– 3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month.
Further, in the said circular, it was clarified that the system will automatically reconcile the
data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the
variations if any will either be offset against output tax liability or added to the output tax
liability of the subsequent months of the registered person.
Page 2 of 10
3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2
and FORM GSTR -3 for the month of July 2017 to March 2018 would be worked out by a
Committee of officers, the system based reconciliation prescribed under the Central
Government Circular No. 7/7/2017-GST dated 1st September 2017 can only be
operationalized after the relevant notification is issued. The said circular is the

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month(s). In cases where such adjustment is not feasible, refund may be
claimed. Where adjustments have been made in FORM GSTR-3B of multiple months,
corresponding adjustments in FORM GSTR-1 should also preferably be made in the
corresponding months.
5. Where the taxpayer has committed an error in submitting (before offsetting and filing)
the information in FORM GSTR-3B, a provision for editing the same has been provided.
The facility to edit the information can be used only before offsetting the liability and editing
will not be permitted after offsetting the liability. Hence, every care should be taken to ensure
the accuracy of the figures before proceeding to offset the liabilities.
6.
It is further clarified that the information furnished by the registered person in the
return in FORM GSTR-3B would be reconciled by the department's system with the
information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in
accordance with the relevant provis

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ash, if required (i.e. where
sufficient balances are not available in the
credit or cash ledgers) may be deposited in the
cash ledger by creating challan in FORM
GST PMT-06.
Company A has four units in Haryana,
while filing their return for the month of
July, they inadvertently, missed on
details of a last minute order. Since, they
had already submitted and confirmed
their output supply details, they were not
sure of how to proceed. What can they
do?
The company may use the 'edit return'
facility to add such liability in their
submitted return and then proceed for
filing of their return.
Company A has four units in Haryana, while
filing their return for the month of July, they
inadvertently, missed on details of a last
minute order. Since, they had already
submitted and confirmed their output supply
details, but were not sure of how to proceed.
They added cash in the cash to the extent of
their under reported liability. What can they
do?
The company may use th

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of the month/quarter, then such liability may be declared in the subsequent
month's/quarter's FORM GSTR-1 in which payment was made.
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and submitted
and therefore no change can be done to
the liability. No action was taken after
this step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken
after this step.
Use “Edit” facility to reduce over Use “Edit” facility to reduce over reported
reported liability.
Company B had reported an inter-State
sale but realized that the same sale was
counted twice and hence was not to be
reported. But the return form was
already submitted and no change could
be done to the liabilities. What can
company B do?
In this case, Company B has the option
to use the “edit” facility to reduce such
liability and proceed to file their return.
liabili

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filed.
Liability may be adjusted in return of
subsequent month(s) or refund may be
claimed where adjustment is not feasible.
Company B had reported an inter-State sale
but realized that the same sale was counted
twice and hence was not to be reported or
taxed. But the return form was already filed
and no change could be done to reduce the
liabilities. What can company B do?
In this case, they may reduce this liability in
the return of subsequent months or claim
refund of the same.
Change in
FORM
GSTR-1
Where the liability was over reported in the month's quarter's FORM GSTR-1 also, then such liability may be amended
through amendments under Table 9 of FORM GSTR-1
Common
Error – III
Liability
was wrongly
reported
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and
submitted and therefore no change
can be done to the liability. No action
was taken after this step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Le

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in the State of Haryana. While entering
their outward supplies in FORM GSTR-3B, the company realized
that they had inadvertently, shown inter-State supply as intra-
State supply and submitted the return. Further, they also had
updated their Central Tax and State tax cash ledgers. What can
they do?
In this case, the company will have to rectify wrongly reported
liability using the edit facility. The company will reduce their
Central Tax / State tax liability and add integrated tax liability.
Further, they will have to pay integrated tax and update their cash
ledger. They may seek for Central Tax / State tax cash refund in
due course or use the same for offsetting future liabilities.
Stage 3
Offset Liability
All liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage 4
Return Filed
Return was filed.
Unreported liability may be added in the next
month's return with interest, if applicable.
Also, adjustment may be m

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therefore
no change can be done to the liability. No
action was taken after this step
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger as per
the return liability. No action was taken after this
step.
Stage 3
Offset Liability
All liabilities were offset
by debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Input tax
credit was
under
reported
Change in
Use 'Edit” facility to add un-availed input tax
credit. Input tax Credit will be added to the
credit ledger and may be used for offsetting
this month or subsequent month's liability.
Company D, while filing their FORM GSTR-
3B for the month of July, inadvertently,
misreported Input tax credit of Rs.
1,00,00,000/- as Rs. 10,00,000/-. They had
confirmed and submitted their return. What
can they do?
The company may use the “edit” facility to
add more Input tax credit to their submitted
FO

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ction was taken after
this step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken
after this step.
Use “Edit” facility to rectify the over Additional cash, if required, may be deposited
reported input tax credit
in the cash ledger by creating challan in
FORM GST PMT-06
While filing their FORM GSTR 3B for
the months of July, 2017, Company E
inadvertently, reported their eligible
input tax credit, as Rs. 20,00,000/-
instead of Rs. 10,00,000/-. What can they
do?
Since, the company has submitted details
of their input tax credit but not used such
credit for offsetting their liabilities, they
can reduce their input tax credit by using
the “edit” facility.
While filing their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their eligible input tax
credit, as Rs. 20,00,000/- instead of Rs.
10,00,000/-. What can they do?
Since, the

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ineligible
credit to offset such liabilities, the company
will have to pay (through cash) / Reverse
such over reported utilized input tax credit
with interest.
GSTR-1
Page 8 of 10
Common
Error – VI
Input Tax
Credit of
the wrong
tax was
taken
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and submitted
and therefore no change can be done to
the liability. No action was taken after
this step
Stage of Return Filing (GSTR-3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash
ledger as per the return liability. No action
was taken after this step.
“Edit” facility to be used to rectify Additional cash, if required, may be
such liability.
deposited in the cash ledger by creating
New Input tax credit will be added to challan in FORM GST PMT-06
the credit ledger.
• Input tax credit reduced will be
adjusted in the credit ledger without
any additional liability
While filing their FORM GSTR 3B for

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ated tax credit.
What
they
do?
Since, the company has filed the returns and
there is an unutilized Integrated tax credit of
Rs. 20,00,000/- which was inadmissible to
them, they will have to pay / reverse such
credit in the return of subsequent month(s).
Further, Central Tax credit of Rs. 20,00,000/-
can be availed in return of subsequent
month(s).
Use edit facility to claim correct central They can use “edit” facility to correct
tax credit under the right head.
central tax credit under the right head. For
offsetting any integrated tax liability,
additional cash may be deposited in the
cash ledger by creating challan in FORM
GST PMT-06.
Page 9 of 10
Change in
FORM
GSTR-1
No Action
Common
Error – VII
Cash
ledger
wrongly
updated
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were reported correctly and
thereafter confirmed and submitted.
Therefore no change is required to be
done to the liability. No action was taken
after t

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The Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.
S.O. 6 Dated:- 2-1-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 2nd January 2018
S.O. 6, dated 2nd January 2018- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These Rules may be called the Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) Unless otherwise specified, they shall come into force with effect from 29th December, 2017.
2. In the Bihar 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 Act, 2017 shall be deemed to be granted under the Bihar Goods and Services Tax Act, 2017.
(ii

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pply 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 receiv

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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 23rd 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 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre not

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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
Designation
Date of Birth

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sed to sign on behalf of the Registrant. I would charge and collect tax liable from the nonassesse
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

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ppointment 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. 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 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
Signature
Name of Authorised
Signatory
Date
Designation /Status
Instructions:-
1. Terms Used:-
(a) GSTIN :- Goods and Services Tax Ide

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rect 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 no. 5 shall be omitted.
[(File No. Bikri-kar/GST/Vividh-2 /2017(Part-I)-16)]
By the order of Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Princip

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Waiver the amount of late fee payable FORM GSTR-4.
S.O. 04 Dated:- 2-1-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 2nd January 2018
S.O. 04 Dated 2nd January 2018-In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby waives the amount of l

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Extension of the time limit for furnishing the return FORM GSTR-1
S.O. 03 Dated:- 2-1-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 2nd January 2018
S.O. 03 Dated 2nd January 2018- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of notification S.O.- 290 dated the 16th November, 2017, published in the Bihar Gazette, Extraordinary, vide number 1084, dated the 16th November, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Bihar, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 cro

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Frequently Asked Questions – GST
GST
Dated:- 1-1-2018

Q. Registered as Composition dealer in UP VAT & Now as Regular in GST regism, how to claim ITC on TAX PAID stock in hand as on appointed date.
Ans. Please refer rule no. 117(2) (b) of SGST Rules, 2017, Same to be availed through Trans 1.
Q. Last date for filing Trans 1 ? Can it be filed with late fee if filed after a due date ? plz reply urgently.
Ans. Last date was 27th December, 2017. No. it can't be filed with late fee after due date.
Q. Our firm export without LUT/Bond Now I will pay IGST Yes or no. and if will pay IGST. What if refund process. How show in gst3b.askGST_Gol
Ans. If you export without LUT, IGST will be required to be paid at the time of Export

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Issuance of SCN under GST
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 1-1-2018

In R.S. Senthilkumar v. Additional Commissioner of S. T., Chennai-II, 2017 (7) TMI 852 – MADRAS HIGH COURT , where show cause notice issued and adjudication order passed despite the fact on record that assessee already having paid impugned tax with interest. Adjudication order passed by Additional Commissioner without discussion and findings, and rectification application filed with records indicating payment, also dismissed. In counter affidavit of Assistant Commissioner filed the writ petition against adjudication order, Department stated the amount paid by assessee did not match with demand raised by them.
The High Court held t

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Amendments in the Notification No.F.1-11(91)-TAX/GST/2017(part), dated the 29th June, 2017.
F.1-11(91)-TAX/GST/2017(Part-IIIA) Dated:- 1-1-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2017(Part-IIIA)
Dated, Agartala, the 1st January, 2018.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 10 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Ac

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Amend Notification (F.NO.FIN/REV-3/GST/I/08 (Pt-I) “C”,30th June,2017) on Rate of tax under Composition Scheme for Manufactures and other Supplies.
FIN/REV-3/GST/1/08 (Pt-1)/017 Dated:- 1-1-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 1st January, 2018
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/17.- In exercise of the powers conferred by sub-section (1) of section 10 of the Nagaland Goods an

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Amendment in the Notification No.8/2017-(ST) to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
01/2018-State Tax Dated:- 1-1-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 1st January 2018
NOTIFICATION
Notification No. 01/2018-State Tax
No. MGST-1018/C.R. 06/Taxation-1.-In exercise of the power conferred by sub-section (1) of section 10 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in this notification referred to as the 'said Act'), the Government of Maharashtra, on the recommendations of the Council, hereby makes th

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Amendments in the Notification No.(GHN-27)/GST-2017-S.10(1)-TH, dated 23rd June, 2017, Notification No.8/2017- State Tax. – Reduction in Rate of tax for composition for manufacture.
01/2018-State Tax Dated:- 1-1-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 1st January, 2018
Notification No. 1/2018-State Tax
No. (GHN-01)/GST-2018-S.10(1)(3).TH :- In exercise of the powers conferred by sub-section (1

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The Uttarakhand Goods and Services Tax (FOURTEENTH Amendment) Rules, 2017
08/2018/9(120)/XXVII(8)/2017/CT-75 Dated:- 1-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
PDF DOWNLOAD
=============
Document 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor
is pleased to order the publication of the following English translation of the Notification No.
08/2018/9(120)/XXVII(8)/2017/CT-75 dated o/ January, 2018 for general information.
Government of Uttarakhand
Finance Section-8
No. 08/2018/9(120)/ XXVII(8)/2017/CT-75
Dehradun :: Dated:: 0/ January, 2018
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services
Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend
the Uttarakhand
Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Fourteenth Amendment) Rules, 2017
Short title and 1.

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n portal
except with the order of the Commissioner for reasons to be
recorded in writing and subject to such conditions as the
Commissioner may, in the said order, specify.”;
Amendment in 4. In rule 89 of the “Principal Rules”, with effect from 23rd October,
2017, for sub-rule (4) set out in column-1, the following sub-rule set out
Rule 89
in column-2 shall be substituted, namely:-
DT:/Final Rules/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
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(4)
Column-1
Existing sub-rule
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
Where,-
supply of goods +
Turnover of zero-rated
supply of services) x Net
ITC Adjusted Total
Turnover
Column-2
Hereby substitu

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-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;
(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-rated supply of services
where supply has been completed for which
payment had been received in advance in
any period prior to the relevant period
DT:/Final Rules/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
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 su

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supply of services for which the supply of
services has not been completed during the
relevant period;
(E) “Adjusted Total turnover” means the
turnover in the State as defined under sub-
section (112) of section 2, excluding the
value of exempt supplies other than zero-
rated supplies, during the relevant period;
(F) “Relevant period” means the period for
which the claim has been filed.
(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formula –
Maximum Refund Amount = {(Turnover of
inverted rated supply of
goods) x Net ITC
Adjusted
–
Total
Turnover} tax payable
on such inverted rated
supply of goods
Explanation. For the purposes of this sub
rule, the expressions “Net ITC” and
“Adjusted Total turnover” shall have the
same meanings as assigned to them in sub-
rule (4).
(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 a

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nth Amendment)(Hin & Eng)(29-12-2017)
Matil
Column-1
Existing sub-rule
(1) Any person eligible to claim refund of
tax paid by him on his inward supplies as per
notification issued section 55 shall apply for
refund in FORM GST RFD-10 once in
every quarter, electronically on the common
portal, either directly or through a
Facilitation Centre notified by the
Commissioner, along with a statement of the
inward supplies of goods or services or both
in FORM GSTR-11, prepared on the basis
of the statement of the outward supplies
furnished by the corresponding suppliers in
FORM GSTR-1.
Column-2
Hereby substituted sub-rule
(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 inward supplies of goods or s

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–
FORM
GST
REG-10
DT:/Final Rules/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
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“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.
(i) Legal name of the person
Part-A
(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 N

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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:
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:-
Matil
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DT:/Final Rules/ Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
1.
2.
3
4.
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
Municip

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d Branch details.
Scanned copy of documents regarding appointment as representative in India, if
applicable
Page 18 of 22
DT:/Final Rules/ Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
Matul
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 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
Instructions –
I> hereby solemnly accord

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with the words, “Every person required to obtain a unique
identity number shall submit the application electronically or
otherwise.”
Amendment in 9.
FORM GSTR-11
In FORM GSTR-11 of the “Principal Rules”, the following form shall
be substituted, namely:-
DT:/Final Rules/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
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Matil
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having Auto
UIN
3. Details of inward supplies received
populated
Year
Tax
Period
(Amount in Rs. for all Tables)
of
Note/Credit
GSTIN Invoice/Debit Rate Taxable
supplier Note details
No Date Value
Amount of tax
value
Place of
Supply
Tax
Integrated Central State Tax
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

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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
Integrated Tax Cess
DT:/Final Rules/Rules (fourteenth Amendment)(Hin & Eng)(29-12-2017)
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Matil
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 to

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Late fee for filing GSTR 4, in excess of 25 per day and for NIL GSTR 4 10 per day has been weived off
06/2018/9(120)/XXVII(8)/2017/CT-73 Dated:- 1-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 06/2018/9(120)/XXVII(8)/2017/CT-73
Dehradun :: Dated :: 01 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the

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Dates for filing GSTR-1 for those taxpayers having turnover upto 1.5 Crore. 10 Jan 2018 for JUL-SEP, 15 Feb 2018 for OCT-DEC and 30 Apr 2018 for JAN-MAR quarter
05/2018/9(120)/XXVII(8)/2017/CT-71 Dated:- 1-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 05/2018/9(120)/XXVII(8)/2017/CT-71
Dehradun :: Dated :: 01 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, In exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) and in supersession of notification No. 1019/2017/9(120) /XXVII(8)/2017 dated 5th December, 2

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The Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(36) Dated:- 1-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(36)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 21st day of December, 2017.
2. In the Goa Goods and Services Tax Rules, 2017,-
(i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated Tax
Central Tax
State/UT Tax
Cess
No

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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 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

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“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 claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed an

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Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers
1/2018 Dated:- 1-1-2018 Union Territory GST (UTGST)
GST
UTGST
UTGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1/2018- Union Territory Tax
New Delhi, the 1st January, 2018
G.S.R. 03(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the

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