Goods and Services Tax

GST – States – CT/GST-14/2017/063 (19/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 19/2017-GST The 15th November, 2017 No.CT/GST-14/2017/063.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017), the Commissioner hereby makes the following amendments in the Notification No. 12/2017-GST, dated

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GST – States – CT/GST-14/2017/064 (20/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 20/2017-GST The 15th November, 2017 No.CT/GST-14/2017/064.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Commissioner hereby extends the

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GST – States – CT/GST-14/2017/065 (21/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 21/2017-GST The 15th November, 2017 No.CT/GST-14/2017/065.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ) and in supercession of notification N

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GST – States – No. 56/2017 – State Tax – Dated:- 15-11-2017 – Commissioner of State Tax Chhattisgarh, Raipur Notification No. 56/2017 – State Tax Raipur, 15th November, 2017 No./CGST/01/2017 ( ) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh 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 SI No. Mon

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GST – States – G.O. Ms. No. 164 – Dated:- 15-11-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No.164, Commercial Taxes and Registration (B1), 15th November 2017, Aippasi 29, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-51(a)/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 (Tenth 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 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 aggregate value of exempt suppl

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tatement 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 inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to – (a) the Joint Commissioner (App

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d (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 balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)]

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ect 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. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account 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 g

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GST – States – 15-Rc.085/2016/Taxation/A1 – Dated:- 15-11-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Wednesday, November 15, 2017 Ippasi 29, Hevelambi, Thiruvalluvar andu-2048 No. 15-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act No. 19 of 2017) read with sub-rule (5) of rule 61 of the Tamil Nadu 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

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GST – States – Order No. 10 – Dated:- 15-11-2017 – 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, November 15, 2017 (Ippasi 29, Hevelambi, Thiruvalluvar andu-2048) Order No. 10 No. Rc.085/2016/Taxation/A1 ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tamil Nadu Goods and Service Tax Rul

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GST – States – Order No. 09 – Dated:- 15-11-2017 – 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, November 15, 2017 (Ippasi 29, Hevelambi, Thiruvalluvar andu-2048) Order No. 09 No. Rc.085/2016/Taxation/A1 ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Service Tax Rule

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GST – States – 19-Rc.085/2016/Taxation/A1 – Dated:- 15-11-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Wednesday, November 15, 2017 (Ippasi 29, Hevelambi, Thiruvalluvar andu-2048) No. 19-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Tamil Nadu Goods and Servi

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GST – States – 18-Rc.085/2016/Taxation/A1 – Dated:- 15-11-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Wednesday, November 15, 2017 Ippasi 29, Hevelambi, Thiruvalluvar andu-2048 No. 18-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Tamil Nadu Goods and Service

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GST – States – 17-Rc.085/2016/Taxation/A1 – Dated:- 15-11-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Wednesday, November 15, 2017 Ippasi 29, Hevelambi, Thiruvalluvar andu-2048 No. 17-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Tamil Nadu Goods and Service

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GST – States – 16-Rc.085/2016/Taxation/A1 – Dated:- 15-11-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Wednesday, November 15, 2017 Panguni 9, Hevelambi, Thiruvalluvar andu-2048 No. 16-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Tamil Nadu Goods and services Tax Act, 2017 (Tamil Nadu Act No. 19 of 2017) (hereafter in this notification referred to as the Act) and in supersession of Notification No. 7/2017 Commissioner of State Tax, dated the 12th September, 2017, except as respects

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GST – States – 10 /2017-GST/GOS – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 10 /2017-GST/GOS Date: 15th November, 2017 Order Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Sikkim Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Sikkim Goods and Services Tax Rules, 2017 read with section 168 of the Sikkim Goods and S

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GST – States – 09/2017-GST/GOS – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 9/2017-GST/GOS Date:15thNovember, 2017 Order Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Sikkim Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Sikkim Goods and Services Tax Rules, 2017 read with section 168 of the Sikkim Goods and Services

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GST – States – 1-AD/2017 – Dated:- 15-11-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA GANDHINAGAR, BENGALURU NOTIFICATION NO. (1-AD/2017) NO. KGST.CR.01/17-18, DATED: 15-11-2017 In exercise of the powers conferred by rule 120A of the Karnataka Goods and Services Tax Rules, 2017 read with section 168 of the Karnataka Goods and Services Tax Act, 2017, on the recommendations of the Council, and in supercession of Notification (1-U/2017) No. KGST.CR.0

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Syed Anvarullah Husainy, (M&H Contractors Addagurukki) , Indian Oil Service Station COCO, J.R. Karthikeyan, (M&H Contractors Royakottah) , Versus The General Manager, (Retail Sales) , , The Chief Divisional Retail Sales Manager, Indian Oil Corporation Limited, The Superintendent of Central Tax, O/o the Superintendent of GST & Central Excise, Hosur, Krishnagiri District – 2017 (11) TMI 1630 – MADRAS HIGH COURT – TMI – Service Tax on commission received – Contract for Maintenance and Handling Agreement – Policy Circular dated 20.04.2016 – Held that: – Writ Petitions are partly allowed and the impugned communications dated 12.10.2016 26.10.2016 are set aside with a direction to the petitioners to pay service tax as demanded by the 3rd respondent and after payment, produce the invoice to the 2nd respondent for reimbursement, which shall be considered by the 2nd respondent strictly in accordance with Policy Circular No.240-04/2016 dated 20.04.2016 – petition allowed in part. – W.P. Nos.2540

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alling upon the petitioners to provide all details of the commission received by them from the Indian Oil corporation and pay service tax. The petitioners immediately addressed the 2nd respondent on 26.09.2016 and 24.10.2016 respectively and sought for their advise. The 2nd Respondent, by the impugned communications dated 12.10.2016 and 26.10.2016, by referring to Clause 28 of the Contract for Maintenance and Handling Agreement, stated that the commission paid to the petitioners includes all taxes and Indian Oil Corporation will not be liable to pay any amount on account of Service Tax on commission received by the petitioners and they were directed to deposit the same with the Service Tax Department from the amount of commission paid to the petitioners. 3.The petitioners have challenged the said communications in these writ petitions on the primary ground that it violates the Policy Circular No.240-04/2016 dated 20.04.2016. The said Circular reads as follows: Sub: Service Provider for

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rcular issued by the Indian Oil Corporation and therefore, the impugned communications have to be set aside and the Indian Oil Corporation should be directed to deposit the service tax amount to the 3rd respondent. 5.The learned standing counsel appearing for the Indian Oil Corporation, on instruction, would submit that the impugned communications dated 12.10.2016 and 26.10.2016 issued by the 2nd respondent have been issued without noticing the Policy Circular and therefore submits that the same may be set aside. With regard to the consequential relief sought for by the petitioners, it is submitted that the same is premature. Apart from that, the petitioners cannot seek for a direction to the Indian Oil Corporation to pay the service tax directly to the 3rd respondent as even in terms of the Policy Circular. It is only a case of reimbursement in accordance with the Policy Circular and the question of payment of service tax by the Indian Oil Corporation directly to the 3rd respondent do

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GST – States – 18/WBGST/PRO/17-18 – Dated:- 15-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No. : 18/WBGST/PRO/17-18 Dated: 15/11/2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the West Bengal Goods and Services Tax Rules, 2017, read with section 168 of the West Bengal Goods

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GST – States – 17/WBGST/PRO/17-18 – Dated:- 15-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No. : 17/WBGST/PRO/17-18 Dated: 15/11/2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the West Bengal Goods and Services Tax Rules, 2017, read with section 168 of the West Bengal Goo

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GST – States – 09/2017 – Dated:- 15-11-2017 – Commissioner of State Tax Chhattisgarh, Raipur Order No. 09/2017-GST Raipur, 15th November, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Chhattisgarh Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendations of

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GST – States – 10/2017 – Dated:- 15-11-2017 – Commissioner of State Tax Chhattisgarh, Raipur Order No. 10/2017-GST Raipur, 15th November, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 120A of the Chhattisgarh Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendations

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GST – States – CGST/01/2017 (16) – 56/2017 – Dated:- 15-11-2017 – Commissioner of State Tax Chhattisgarh, Raipur Notification No. 56/2017 – State Tax Raipur, 15th November, 2017 No./CGST/01/2017 (16) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh 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.

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GST – States – F-10-93/2017/CT/V(169) – 57/2017 – Dated:- 15-11-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 57/2017 – State Tax New Raipur, 15 November, 2017 No. F-10-93/2017/CT/V(169). – In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or bo

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GST – States – F-10- 93/2017/CT/V (170) – 64/2017 – Dated:- 15-11-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 64/2017 – State Tax New Raipur, 15 November, 2017 No. F-10- 93/2017/CT/V (170) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Coun

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GST – States – F-10-93/2017/CT/V (168) – 55/2017 – State Tax – Dated:- 15-11-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 55/2017 – State Tax New Raipur, 15 November, 2017 No. F-10-93/2017/CT/V (168) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- (l) These rules may be called the Chhattisgarh Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017, (i) 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 aggregate value of exempt supplies shall exclude the

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, 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 inserted, namely:- "109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under Chhattisgarh Goods and Service Tax Act or the Central G

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nd proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time."; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time."; (vii) 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

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n 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 from ______ to ______, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clau

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Rajasthan Goods and Services Tax (Twelfth Amendment) Rules, 2017. – GST – States – F.12(46)FD/Tax/2017-Pt.-II-139 – Dated:- 15-11-2017 Notification – Circular

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