Goods and Services Tax

Closing Balance Credit of Krishi Kalyan Cess, Education Cess etc. – whether transferrable to GST
By: – Ravi Kumar Somani
Goods and Services Tax – GST
Dated:- 22-12-2017

Transitional provisions have been prescribed in the GST law which provides tax treatment for transitional matters like spill over transactions, transitional credits etc. It allows existing taxpayers to transfer the input tax credit available as closing balance in the existing tax returns to the GST returns. Therefore, assesses were able to transfer the closing balance of credit in respect of Central Excise duty, Service Tax, Local VAT etc. as the opening credit balance in the GST returns. The issue has been faced by the taxpayers and doubts have arisen upon transfer of credit available as closing balance in respect of Krishi Kalyan Cess, Education cess & Secondary and Higher education cess etc. to the GST regime. Different interpretations have been placed and as usual revenue authorities are drawing inte

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NVAT credit of the Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016″. Similarly, by virtue of this rule, credit was also allowed under the earlier law on Education cess and Secondary & Higher Education cess.
Further, there is condition that the credit of KKC can be utilised only against the liability of KKC arising on provision of output service, similarly for education cess and Secondary & Higher Education cess.
Above definition of CENVAT Credit indicates that the KKC, EC and SHEC are included within ambit of definition of CENVAT Credit and therefore credit in respect of the same was allowed under the earlier law. Needless to say, that the KKC is/was not available to manufacturer as they did not have any liability to pay KKC.
It shall be imperative to discuss at this juncture that one of the restrictions placed in section 140(1) is that the transfer of credit shall not be available if the said amount of credit is not admissible as input tax

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& SHEC is in respect closing balance being covered u/s 140(1).
Another aspect that would merit discussion here is in regard to Rule 117 of the CGST Rules which provide the mechanism for carry forward of credit. Sub Rule 1 of the said Rule read as under:
Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of “eligible duties and taxes as defined in explanation to section 140” to which he is entitled under the provisions of the said section:
The opening part of the rule provides that it is applicable for carry forward of credits provided under entire section 140. (There are many sub-sections within section 140 which allows for carry forward of credit one of which is sub section 1 as discussed above). However, later on the scope has been confined to carry forward of only eligible

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nt aspect that what has been provided in the Act cannot be taken away by the Rules. In other words, Rules cannot override the Statutory Provisions of the Law. In case of any discrepancy between two, the section shall prevail over rules.
When the section 140 (1) clearly provides that the CENVAT Credit (as defined in the Cenvat Credit Rules) as per last return filed before GST can be carried forward under GST Law, the Rule cannot curtail the rights by confining it to merely service tax portion and excluding the carry forward of KKC.
Based on above, we are of the considered view that the credit of KKC taken in last return filed for the period upto 30th June should be allowed to be carried forward in the GST regime.
It is equally important to note that the credit cannot be carried for KKC in respect of services which have been received after appointed date in respect of which tax was paid by the supplier prior to the GST Law as such cases are covered by section 140 (5) of the CGST Act.

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utilisation. Wait till clarity emerges in the law based on clarification by department or any judgment of law. This step would ensure that the right of the company in case of favourable decision is protected and at the same time, there will not be any adverse consequences as to the interest or penalty. Needless to mention that the credit shall not be available for utilisation during the period reversed under protest. The fact of availment of credit and its reversal under protest should be intimated to department along with basis thereof.
Option 3: Avail the credit and utilise against output liability of GST. However, this should be done under the intimation to department. It is relevant to note that this option is likely to invite the litigation by department which has to be appropriately addressed.
Conclusion:
Once the transition forms are filed then there will not be any recourse available in the hands of assessee to avail these credits, therefore any decision in this regard must

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Extends the time limit for making a declaration, in FORM GST ITC-01.
CT/GST-14/2017/076 (23/2017-GST) Dated:- 22-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 23/2017-GST
The 22nd December, 2017
No. CT/GST-14/2017/076.-ln pursuance of clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017 and in supersession of notif

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Extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5
CT/GST-14/2017/077 (23/2017-GST) Dated:- 22-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 23/2017-GST
The 22nd December, 2017
No.CT/GST-14/2017/077.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services

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Extension of lime limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
11/2017-GST Dated:- 22-12-2017 Gujarat SGST
GST – States
ORDER
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 22nd December, 2017.
Order No. 11/2017-GST
No. GSL/RULE-4(3)/B.13
Subject: Extension of lime limit for intimation of details of stock held on the date preceding the date from which th

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Extension of time limit for furnishing FORM GSTR-5
42/2017 Dated:- 22-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 42/2017
CCT's Ref No. A(1)/148/2017
Dt. 22-12-2017
Sub:- Extension of time limit for furnishing FORM GSTR-5.
In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (herei

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The Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2017.
37917-FIN-CT1-TAX-0034/2017- S.R.O. No. 741/2017 Dated:- 22-12-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 22nd December, 2017
S.R.O. No.741/2017-In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Odisha Gazette.
2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), for the proviso to clause (b) of sub-rule (1) of rule 40, the following proviso shall be substituted, namely:-
“Provid

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h areas in the State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of Central tax, may notify.”
6. In the said rules, in sub-rule (1) of rule 138C, for the words “in section” appearing after the words “twenty-four hours of”, the word “inspection” shall be substituted.
7. In the said rules, in FORM GSTR-1, for Table 6, the following Table 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 /Union Territory Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
Rate
Taxable value
Amt
Rate
Taxable value
Amt
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
8. in the said rules, in FORM GST RFD-01,-
(a) in Table 7, in clause (h), for the words “Recipient of deemed export”, the words “Reci

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ipient
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 DECLARATION, the following Declaration and Undertaking 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 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. I also declare that the recipient shall not claim any refund with respect of

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imed 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 any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of Section 16 read with sub-section (2) of Section 42 of t

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The Commissioner of GST & Central Excise Versus BNP Paribas Sundaram Global Securities Operations Pvt Ltd
Service Tax
2018 (1) TMI 1176 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 22-12-2017
C.M.A.No.3493 of 2017
Service Tax
S. Manikumar And R. Pongiappan, JJ.
For Appellant : M/s.Aparna Nandakumar
JUDGMENT
( Judgment of this Court was made by S. Manikumar, J. )
Civil Miscellaneous Appeal is filed against the Final Order No.40778 of 2017, dated 22.05.2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai.
2. Short facts leading to the appeal are that, M/s. BNP Paribas Sundaram Global Securities Operations Private Limited, Chennai, (hereinafter called 'Respondent') is an 100 % EOU, engaged in providing Business Auxiliary Service and Business Support Service. The respondent filed refund claim with the Assistant Commissioner of Service Tax, Division III, for Rs. 71,36,924/- for the service tax pa

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t 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18.
1668253
 
 
The premises were not registered at the time of export but subsequently obtained Registration.
06.
Services received at International Tech Part Unit No.1 to 4, 11th Floor Taramani Chennai.
1357366
 
 
3122455
 
 
3. The respondent also filed a refund claim with Assistant Commissioner of Service Tax, Division III, for Rs. 65,02,602/- for the service tax paid, on input service tax credit taken, during the period April 2013 to June 2013 under Rule 5 of the CENVAT Credit Rules, 2004. The adjudicating authority sanctioned refund of Rs. 33,01,688/- and rejected the remaining amount, on the ground of Non-Registration of premises and ineligible CENVAT credit on Car parking charges. The adjudicating authority rejected refund of CENVAT credit, on the following services for the reasons stated in the following table, in the Order-in-Original No

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04.2016, the first appellate authority set aside a portion of the order of the original authority, and allowed refund, as detailed below:
 
S.No.
 
Services
Allowed by Commissioner (Appeals)
OIO No.05/2016
OIO NO.12/2016
01.
Car Parking Charges
1557
0
02.
Rental Charges for scrubbing machine
0
1548
 
03.
Services received at 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18
 
1668253
 
1596745
 
04.
Services received at International Tech Park Unit No.1 to 4, 11th Floor Taramani Chennai.
 
1357366
 
1241139
 
4.2 In so far as SI.No.3 and 4 of the above table are concerned, the Commissioner (Appeals) observed that Registration is not mandatory to take credit and to claim refund, and held that non-registration of premises cannot be a ground to reject refund claim. Accordingly, he set aside the impugned order to the extent of rejection of the portion of the

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d for scrubbing machine, Commissioner (Appeals) observed that scrubbing machine was used for cleaning the office of the respondent and it has nexus with the provision of their output service and thus the said service, is qualified as input service, for taking CENVAT credit, as per the definition of the input service and set aside disallowance of CENVAT credit.
4.5 While the Commissioner (Appeals) decision allowing the credit in respect of Car Parking Charges and Rental charges for scrubbing machine was found acceptable, the decision in respect of credit availed on the inputs received, in the premises which were not registered, prior to export, but subsequently obtained Registration was found to be not legally correct, on the above finding the respondent filed an appeal before CESTAT.
5. CESTAT, Madras, vide FO No.40778 dated 22/05/2017 held inter alia that:
(i) Revenue is aggrieved that the Commissioner (Appeals) has not appreciated the judgment of Hon'ble High Court in the cas

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–
“1. Whether the decision of Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai (CESTAT for Short) in Allowing refund of Cenvat credit even without registration is correct?
2. Whether CESTAT is erred in not considering the safeguards, conditions and limitations as stipulated in the Appendix to the Notification No.27/2012-CE(NT), dated 18.06.2016.”
7. Supporting the prayer, Ms.Aparna Nandakumar, learned counsel for the appellant submitted that registration is an act by which every manufacturer/assessee/service provider, comes under the ambit of Central Excise Act, 1944 / Finance Act, 1994. In order to avail any substantive benefit, like, CENVAT Credit available under the statute, registration of premises from which the taxable service is rendered is a pre-requisite. Therefore, when registration has not been done as per Section 69 of the Act, the respondent is not entitled for refund of CENVAT read with rule 4(1) of the Rules which render them ineligible f

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o submitted that a Larger Bench of CESTAT, New Delhi in the case of Steel Strips vs CCE, Ludhiana – 2011 (269) ELT (Tri-Del) vide para 5.16 held as follows:
“Modvat law has codified procedure far adjustment of duty liability against Modvat Account. That is required to be carried out In accordance with law and unadjusted amount is not expressly permitted to be refunded. In absence of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make refund, in other cases that is permissible. Refund results in outflow from treasury, which needs sanction of law and an order of refund for such purpose is sine qua non. Law has only recognized the event of export of goods for refund of Modvat credit as has been rightly pleaded by Revenue and present reference is neither the case of “otherwise due” of the refund nor the case of exported goods. Similarly absence of express grant in statute does

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r of Service Tax, Chennai -III Vs. M/s Scioinspire Consulting Services (India) P Ltd., applied by CESTAT, Madras, for deciding the appeal in favour of the respondent, was accepted by the department due to monetary limit and not on merits, and therefore, learned counsel for the appellant submitted that the ratio of the said judgment, should not have been taken as a binding precedent, in view of Section 35R (3) of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The subsequent decision of CESTAT, Madras, vide FO No. 42500/2016 dated 20/12/2016 in the case of the same party viz., M/s Scioinspire Consulting Services (India) P Ltd. was also appealed in this Hon'ble Court, by the department vide CMA. Sr. No.54980 of 2017.
11. Learned counsel for the appellant further submitted that a Hon'ble Division Bench of this Court, in the case of Commissioner of Central Excise, Coimbatore Vs Sutham Nylocots, vide final order in CMA No.926/2006, dated 09.01.2014, repo

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tions as stipulated in the Appendix to Notification No.05/2006-CE(NT) dated 14.03.2006?
3. Whether CESTAT i.e.Respondent No.1 is correct in applying the ratio of the judgment of the Hon'ble Karnataka High Court in the case of M/s.mPortal Wireless Solutions Private Limited when the said judgment was not accepted on merits but due to low revenue effects?”
14. After considering the provisions, relevant notifications and decisions in M/s.mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore, reported in 2012 (27) S.T.R.134 (Kar.); in Commissioner of Service Tax V. Tavant Technologies India Private Limited, reported in 2016 (3) TMI 535; in Commissioner, Service Tax Commissionerate V. Atrenta India Private Limited, reported in 2017 (2) ADJ 590; and in Commissioner of Central Excise, Coimbatore Vs. Sutham Nylocots, reported in 2014 (306) E.L.T. 255 (Mad), a Hon'ble Division Bench, answered the above said substantial questions of law, raised ther

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M/s Maa Vindhyavasini Tobacco Pvt. Ltd. Versus State of U.P. & 3 Others
GST
2018 (1) TMI 950 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 4 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 22-12-2017
WRIT TAX No. – 870 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B.Tripathi, learned Special Counsel for the revenue.
Sri Prem Shankar Prasad, Advocate has filed his appearance slip on behalf of the respondent no.2, which is taken on record.
The goods have been seized on two grounds, one being discrepancy in the quantity. That discrepancy h

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M/s Raj Iron & Building Materials Versus Union Of India Thru' Its Secy. & 3 Others
GST
2018 (1) TMI 949 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 19 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 22-12-2017
Writ Tax No. 826 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
For the Petitioner : Aloke Kumar
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
This writ petition has been filed to challenge the seizure order dated 06.12.2017 by which the petitioner's goods mainly TMT rod had been seized while it were being imported by the petitioner from West Bengal. At

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fore conclusion of the penalty proceedings.
In view of the fact that in the present case there is no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax.
In the facts of the present case, there is no foundation for such allegation.
It is also not disputed that being faced at present there are certain difficulties with regard to the downloading of the E-Way Bill and also certain doubts still remain with regard to the requirement and submission of E-Way Bill.
In view of the above, the penalty order and the sei

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
2917/GST-II Dated:- 22-12-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Harya

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The Gujarat Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 22-12-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 70/2017-State Tax
Dated the 22nd December, 2017.
No.(GHN-139)/GSTR-2017(15)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from 21st day of December, 2017..
2. In the Gujarat 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
Ship

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Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have 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

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in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been 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 refu

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Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2017
55/2017 Dated:- 22-12-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-.1) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(72)/Fin(Rev-I)/2017-18/DS-VI/826
Dated: 22/12/2017
Notification No. 55/2017 – State Tax
In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act. 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules. 2017, namely :-
1 . (1)  These rules may be called the Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2017.
     (2)  They shall be deemed to have come into force from the 15th day of November. 2017.
2.  In the Delhi Goods and Services Tax Rules, 2017, –
(i) in rule 43. after sub-rule (2), the fo

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ctronic 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.”,
(iv)  after rule 107, the following rule 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.”;
(v)  after rule 109, the following rule shall be inser

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rintendent, within six months from the date of communication of the said decision or order.
(vi)  after the “FORM GST RFD-01”, 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 To
6.
Amount of Refund Claimed(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated tax
 
 
 
 
 
 
Cess
 
 
 
 
 
 
Total
 
 
 
 
 
 
7.
Grounds of Refund Claim (select from drop down)
(a)
Excess balanc

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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 and interest has not been passed on to any other person.                                &nb

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has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
 (Name)
Designation/ Status
 
 
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
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

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Devashish Polymers Private Limited Versus Union of India & Others
GST
2018 (1) TMI 276 – DELHI HIGH COURT – 2018 (12) G. S. T. L. 18 (Del.)
DELHI HIGH COURT – HC
Dated:- 22-12-2017
W. P. (C) 11542/2017
GST
Sanjiv Khanna And Prathiba M. Singh, JJ.
For the Petitioner : Mr. Abhishek Rastogi, Ms. Rashmi Deshpande, Ms. Anjali Krishnan & Mr. Gaurav Sharma, Advocates
For the Respondents : Mr. Sanjeev Narula, CGSC & Mr.Abhishek Ghai, Advocate for UOI. Ms. Sonu Bhatnagar, Advocate Nos. 2 and 3.
ORDER
CM No. 47023/2017
Exemption application is allowed, subject to all just exceptions.
W.P.(C) No. 11542/2017 & CM No. 47022/2017
Issue notice.
Notice is accepted by Mr. Sanjeev Narula, CGSC on behalf of the respondent No. 1 a

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Lupin Limited Versus Union of India & Others
GST
2017 (12) TMI 1462 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 22-12-2017
W. P. (C) 11540/2017, CM APPL. 47018-47019/2017
GST
S. Ravindra Bhat And A. K. Chawla, JJ.
For the Petitioner : Mr. Abhishek Rastogi with Ms. Rashmi Deshpande and Mr. Ankit Shah, Advocates
For the Respondent : Mr. Sanjeev Narula, Sr. Standing  Mr. P.C. Yadav, Advocate
ORDER
Issue notice. Mr. Sanjeev Narula and Mr. P.C. Yadav, Advocat

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GST EFFECT SALES RETURN BACK AS SUPPLIER NOT ACCEPTED AND NOT DELIVERED TO PARTY
Query (Issue) Started By: – nandankumar roy Dated:- 21-12-2017 Last Reply Date:- 22-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
IN SEPT WE HAVE SUPPLIED MEDICINE TO GOVT HOSPITAL MAHARASTRA IN THE MONTH OF SEPT '17 BUT NOW WE HAVE TO LIFT THE SAME ITEM AS IT IS SUPPLIED AND PARTY NOT GIVING ANY PROPER DOCUMENTS .SO PL CONFIRM WHETHER WE CAN SHOW DEC RETURN AS A SALES RETURN OR ANY OTHER SUG

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GST Rules Updated: Key Changes in the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017 to Boost Compliance.
Notifications
GST
Central Goods and Services Tax (Thirteenth Amend

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in case of export of services, if the recipient of service is in india and payment made in INR, whether this would qualify as export service. I am of the view this will not
Query (Issue) Started By: – janakiraman iyer Dated:- 21-12-2017 Last Reply Date:- 23-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
in case of export of services, if the recipient of service is in india and payment made in INR, whether this would qualify as export service. I am of the view this will not
Reply By Somil Bhansali:
The Reply:
The section 2(6) of the IGST Act defines the term " Export of Service:" which is as follows :
(6) “export of services” means the supply of any service when,
(i) the supplier of service is located in In

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nominated either in freely convertible currency or Indian rupees but export proceeds shall be realized in freely convertible currency.
(b) However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan. Additionally, rupee payment through Vostro account must be against payment in free foreign currency by buyer in his non- resident bank account. Free foreign exchange remitted by buyer to his nonresident bank (after deducting bank service charges) on account of this transaction would be taken as export realization under export promotion scheme

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Court Stays Service Tax Notice Issued Post-GST; Lacks Jurisdiction, Halts Further Proceedings Pending Returnable Date.
Case-Laws
Service Tax
Demand of service tax – Validity of SCN – POST GST

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Order No. 11/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 21st December, 2017
Order No. 11/2017-GST
Subject: Extension of time limit for intimation of deta

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In order to the extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in form GST CMP-03.
NO.CCW/GST/74/2015 Dated:- 21-12-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
ORDER NO.CCW/GST/74/2015,
DATED 21-12-2017
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Andhra Pradesh Goods and Services Tax Rules, 2017 read with

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ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, DIVISION VI (VASTRAPUR) Versus BHARAT SANCHAR NIGAM LIMITED
Service Tax
2018 (5) TMI 566 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 21-12-2017
TAX APPEAL NO. 891 OF 2017
Service Tax
MS. HARSHA DEVANI AND MR. A.S. SUPEHIA JJ.
PRIYANK P LODHA, ADVOCATE FOR THE APPELLANT
(PER: MS. HARSHA DEVANI)
1. By this appeal, under section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, the appellant has called in question the order dated 20.01.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as “the Tribunal”), by proposing the following question stated to be a substantial qu

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The Tamil Nadu Goods and Services Tax (Eleventh Amendment) Rules, 2017.
G.O. Ms. No. 182 Dated:- 21-12-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 182, Commercial Taxes and Registration (B1), 21th December 2017, Margazhi 6,
Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-59(b)/2017.
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017,-
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted

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ard supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
“;
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for t

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f the amount refunded.
Signature
Name –
Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/Supplier of deemed export supplies” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statemen

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
Order No. 11 Dated:- 21-12-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Order issued by commissioner of State Tax,
CHENNAI, Wednesday, December 21, 2017
(Maargazhi 6, Hevelambi, Thiruvalluvar andu

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M/s. Sapna Goods Carrier & Another Versus Union Of India Thru' Its Secy. & 6 Others
GST
2018 (4) TMI 97 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 539 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 21-12-2017
WRIT TAX No. – 718 of 2017
GST
Bharati Sapru, And Saumitra Dayal Singh, JJ.
Counsel for Petitioner:- Rahul Agarwal
Counsel for Respondent:- C.S.C.,A.S.G.I.,Gyan Narayan Kanaujiya
Heard Sri Rahul Agarwal learned counsel for the petitioner and Sri C.B. Tripathi learned special counsel for the revenue.
The affidavit of service dated 19.12.2017 filed on behalf of respondent no.6 by the learned Special Counsel Sri C.B. Tripathi today in court, is taken on record. After the amendment made in the writ petition, the pet

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een seized on 15.10.2017 and on that date itself penalty notice was issued under section 129 (3) of the U.P. G.S.T. Act, 2017. Ultimately the date fixed in the matter was 27.10.2017 and the impugned order appears to have been passed on 28.10.2017 imposing penalty equal to 100% of the value of goods seized together five per cent tax thereon. It is in the above background, the challenge has been raised both seizure as also to the penalty order. In so far as the penalty order is concerned, it is disputed by the petitioner that the same was ever served on it.
Upon instructions received, Sri C.B. Tripathi learned counsel for the revenue states that there appears that the penalty order was passed ex parte and there are some defects in the same.

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i.e. original tax invoices, goods receipts etc. are being claimed to have been issued to cover the transactions.
Since the revenue disputes the existence of those documents, an enquiry may be required to be conducted in that regard. However prima facie the petitioner being a registered dealer inside the State of U.P.,no useful purpose would be served in allowing the goods to continue under detention.
Accordingly it is provided that subject to the petitioner's furnishing an adequate security in the shape of indemnity bond to the satisfaction of the proper officer for the value of goods seized, the goods as well as the vehicle so seized pursuant to the impugned notice, shall be released forthwith. It is also stated that the tax had alr

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The Arunachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.
63/2017-State Tax Dated:- 21-12-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 63/2017-State Tax
The 21st December, 2017
No. GST/23/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Arunachal Pradesh 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 Arunachal Pradesh 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 Dee

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ntegrated Tax
Central Tax
State Tax/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which ref

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ignature
Name –
Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export/ Supplier of deemed export” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund

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