Goods and Services Tax – Reversal of ITC (GST) – Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases – Supply of services having place of supp
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Goods and Services Tax – Reversal of ITC (GST) – Manner of determination of input tax credit in respect of inputs or input services and reversal thereof – Supply of services having place of supply in
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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 17-11-2017 Last Replied Date:- 17-11-2017 – We have manufacture of Pharmaceutical Machinery set up new Research & Development unit within our existing Unit.We have opted DSIR certificate from concerned authority.We purchase raw material for production activity for R & D unit which is exempted from GST or Not ?While selling the product what benefit under GST. – Reply By KASTURI SETHI – The Reply = Not exempted from GST
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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 17-11-2017 Last Replied Date:- 19-11-2017 – Dear Sir,We are manufacturers of automobile parts supplying to OEM. The finished goods are supplied to them through transport agency.We have an understanding with an intermediate service provider who will recieve the transport agency invoices in his name with gst 5% and he will pay to the transport agency and gst to the government.After that he will raise invoice on us for this transport service along with his service and claim gst.Now our question is whether gst paid and claimed by the intermediate service provider is eligible for gst credit by us Please clarify expertsThanks & Regards,S.Ramakrishnan – Reply By Ganeshan K
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Goods and Services Tax – GST – Dated:- 17-11-2017 – New Delhi, Nov 16 (PTI) More than four months after the launch of GST, the industry has pitched for inclusion of natural gas in the new indirect tax regime so as to help producers contain cost and aid in moving towards a gas-based economy. In letter to Finance Minister Arun Jaitley, industry body Ficci has said that keeping natural gas out of the Goods and Services Tax is causing hardships and having adverse impact on the producers as it is increasing their costs. Currently, crude oil, petrol, diesel, jet fuel or aviation turbine fuel (ATF) and natural gas are not included in GST, which kicked in from July 1. Hence, while various goods and services procured by the oil and gas industry are
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the overall policy of the government to shift over to the cleaner fuels and increase the use of gas from present 5 per cent in the energy basket to at least 15 per cent by 2022, the letter said. A GST based taxation for the natural gas sector would help the domestic gas producers to contain costs and also help spread use of natural gas which is 40 per cent leaner than conventional fuels, it said. The chamber has requested the Centre and states to immediately consider covering natural gas under GST to avoid cascading effect and ensuring that the industries presently operating on natural gas do not get a raw deal under GST. Until introduction of GST on natural gas, the producers should get a refund of GST paid on all goods and services use di
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Goods and Services Tax – Started By: – Manish Sulakshane – Dated:- 17-11-2017 Last Replied Date:- 27-8-2018 – We wish you inform that we are manufacturers of Finned Tube Heat exchangers used in Refrigeration and Air Conditioning Industries. In short we manufacturer Air Cooling Units called Evaporators and Condensers which are mainly used in assisting the change in the temperature of the Room. These are all Industrial Products used mainly in cold Storages, Dairies, Food Processing plants for maintaining the desired room temperature which are required for storing the products. We sell our Products to the Cold Storage owners as well as Dairies whose are the end users and cannot take the set off the GST paid and its a cost to them as their ser
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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 17-11-2017 – Master Table S.No. Category of person Reference 1. Person having turnover more than ₹ 1.5 Cr. Table No. 1, 3, 7, 8, 9 2. Person having turnover upto ₹ 1.5 Cr. Table No. 1, 2, 7, 8, 9 3. Composition holder Table No. 4 4. For Non-resident taxable person Table No. 5 5. For Supplier of online information and database access or retrieval services Table No. 6 For all registered persons Period GSTR-3B- Due date Remarks August, 2017 20th September, 2017 Notification No. 35/2017- CT 15.09.2017 September, 2017 20th October, 2017 Notification No. 35/2017- CT 15.09.2017 October, 2017 20th November, 2017 Notification No. 35/2017- CT 15.09.2017 November, 2017 20th D
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CT 15.11.2017 Registered person having turnover more than 1.5 Cr. Period GSTR-1- Due date Remarks July – October, 2017 31st December, 2017 Notification No. 58/2017- CT 15.11.2017 GSTR-2 and GSTR-3 for the month starting from July to March, 2017 will be notified in due course. November, 2017 10th January, 2018 Notification No. 58/2017- CT 15.11.2017 December, 2017 10th February, 2018 Notification No. 58/2017- CT 15.11.2017 January, 2018 10th March, 2018 Notification No. 58/2017- CT 15.11.2017 February, 2018 10th April, 2018 Notification No. 58/2017- CT 15.11.2017 March, 2018 10th May, 2018 Notification No. 58/2017- CT 15.11.2017 Person who has opted for Composition Scheme Period Form GSTR-4- Due date Remarks July-September, 2017 24th Decemb
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ober, 2017 11th December, 2017 Notification No. 61/2017- CT 15.11.2017 For Input Service Distributor Period Form GSTR-6- Due date Remarks July, 2017 31st December, 2017 Notification No. 62/2017- CT 15.11.2017 GSTR for the subsequent months will be notified in due course. For goods sent/received to/from Job worker Period Form GST ITC-04 – Due date Remarks July-September, 2017 31st December, 2017 Notification No. 63/2017- CT 15.11.2017 For all registered persons Period GST TRAN-1/ Revised- Due date Remarks Period prior to 01.07.2017 27th December, 2017 Order No. 9/2017-GST 15.11.2017 Period prior to 01.07.2017 27th December, 2017 Order No. 10/2017-GST 15.11.2017 Note: For any clarification, readers may write at sanjay@ksyllp.com. – Articles –
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2018 (4) TMI 1073 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 406 (All.) – Seizure of goods with vehicle – consignment of goods was not accompanied by downloaded E-Way Bill – Held that: – the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M – since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security other than cash and bank guarantee to the satisfaction of the authority concerned – petition disposed off. – Writ Tax No. – 772 of 2017 Dated:- 17-11-2017 – Abhinava Upadhya and Ashok Kumar, JJ. Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate Counsel For Respo
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goods was being carried on vehicle No. U.P.-52-T 0605 which was intercepted at Chandauli on 06.11.2017 while it was coming from Jharkand to Kushinagar. The detention memo indicates that the ground of detention and ultimate seizure was on account of the fact that the consignment of goods was not accompanied by downloaded E-Way Bill. It is submitted that the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M. We have considered the submissions of learned counsel for the petitioner and learned Standing Counsel, since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security oth
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2018 (3) TMI 739 – TELANGANA AND ANDHRA PRADESH HIGH COURT – 2018 (10) G. S. T. L. 212 (A. P.) – Confiscation of seized vehicle along with certain quantities of beedies – Held that: – as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention – petition allowed. – WP No.38821 of 2017 Dated:- 17-11-2017 – MR. CHALLA KODANDA RAM, J. For The petitioner : Mr. G.Narendra Chetty For The respondents : Mr. Shaik Jeelani Basha ORDER: (per Hon ble Sri Justice C.V.Nagarjuna Reddy) This Writ Petition is filed inter alia for the relief of declaring the seizure of the petitioner s vehicle bearing registration
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vations as were made in Writ Petition No.35425 of 2017, After hearing learned counsel for both the parties, we are of the opinion that as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention. In this view of the matter, the Writ Petition is allowed. Respondent No.1 is directed to release the seized vehicle bearing registration No.KA 01 AE 1227 to the petitioner. As a sequel to disposal of the Writ Petition, WPMP.No.48184 of 2017 is disposed of as infructuous. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TM
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GST – States – 10/2017-Puducherry GST – Dated:- 17-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 17th November 2017. ORDER No. 10/2017-Puducherry GST Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 120A of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Pudu
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GST – States – 09/2017-Puducherry GST – Dated:- 17-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 17th November 2017. ORDER No. 09/2017-Puducherry GST Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 117 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puduch
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GST – States – F. No. 3240/CTD/GST/2017/07 – Dated:- 17-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2017/7. Puducherry, the 17th November 2017. NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table,
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GST – States – J.21011/1/2017-TAX/VOL-III(xiii) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … N O T I F I C A T I O N Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/VOL-III(xiii).- In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to
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GST – States – J.21011/1/2017-TAX/Vol III(x) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 J.21011/1/2017-TAX/Vol III(x).- In exercise of the powers conferred by section 147 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the supplies of goods listed in column(2) of the Table below as deemed exports, namely:- Table S.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export Orient
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GST – States – J.21011/1/2017-TAX/Vol-III(xi) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 J.21011/1/2017-TAX/Vol-III(xi).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following pro
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vices with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 -11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrate d tax and cess involved in debit note, if any Integrated tax and cess involved in credit
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GST – States – J.21011/1/2017-TAX/Vol-III(xx) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/Vol-III(xx).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be
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o pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of se
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he following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- 10. For the tax period
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GST – States – J.21011/1/2017-TAX/Vol-III(xvi) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/VOL III(xvi).- In pursuance of section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Mizoram Goods and Services Tax Rules, 2017, the Government, hereby extends the time limit for making a declaration, in FO
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GST – States – J.21011/1/2017-TAX/Vol-III(xvii) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/Vol-III(xvii).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (herein after referred to as the said Act), the Government, hereby extends the time limit for furnishing the return by a composition supplier, in
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GST – States – 33/2017 – Dated:- 17-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 33/2017 CCT s Ref No. A(1)/103/2017, Dt. 17-11-2017 In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No Month Last Date for filing of ret
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GST – States – 32/2017 – Dated:- 17-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 32/2017 CCT s Ref No. A(1)/116/2017, Dt. 17-11-2017 In exercise of the powers conferred by the second proviso to subsection (1) of Section 37 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 16/2017 – issued by Commissioner of State Tax dated the 15th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1
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GST – States – G.O. (Ms) No. 171 – Dated:- 17-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
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GST – States – KA. NI-2-1712/XI-9(42)/17 – Dated:- 17-11-2017 – NOTIFICATION No.-KA.NI.-2-1712/XI-9(42)/17-U.P.GST Rules-2017-Order-(81)-2017 Lucknow: Dated: November 17, 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (NINTH AMENDMENT) RULES, 2017 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (NINTH Amendment) Rules, 2017. (2) Save as o
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ified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." shall be inserted: Amendment of rule 96 4. In the said rules, in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table
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GST – States – 2709/ST-II – Dated:- 17-11-2017 – ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 Of the Haryana Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017, on the recommendations of the Council, and in supersession of Order No. 2512/ST-II, dated 28th October, 2017, except as respect
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GST – States – 2708/ST-II – Dated:- 17-11-2017 – ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017, on the recommendations of the Councils and in supersession of Order No. 2511/ST-II, dated 28th October, 2017, except as respe
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GST – States – 127/ST-2 – Dated:- 17-11-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 17th November, 2017 No. 127/ST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl No. Month Last date for filing of return in FORM GS
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