Goods and Services Tax

GST – States – SRO-GST-28(Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST-28(Rate).- In exercise of the powers conferred by sub-section (I) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-12 issued by the Finance Department Government of Jammu and Kashmir under endorsement No. ET/Estt/119/2017 dated 08th July, 2017, namely :- In the said notification, in the Table, – (a) against

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GST – States – SRO-GST-27(Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST-27(Rate).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-11 issued by the Finance Department Government of Jammu and Kashmir under endorsement No, ET/Estt/119/2017 dated 08th July, 2017, namely :- In the said notification, in the Table, – (i) against serial number 3, in column (3), in item (vi), for the words "Services provided", the words "Composite supply of works contract as defined in clause (1 19) of section 2 of the Jammu and Kashmir Goods and Services T

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39; includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no.(iv)] (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or dri

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rt of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.", (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: – '(i) manuf

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GST – States – SRO-GST 25 (Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST 25 (Rate).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notificat

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GST – States – SRO-GST 24 (Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST 24 (Rate).- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-4 issued by the

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GST – States – SRO-GST 23 (Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST 23 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-2 issued by the Finance Department Government of Jammu and Kashmir under endorsement No. ET/Estt/119/2017 dated 08th July, 2017, namely: – In the said notification, – (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bea

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ANNEXURE I ] ; (iv) S. Nos. 23, 24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an

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voluntarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column(3),for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1106 10 10 Guar meal ; (xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 87A 1210 10 00 Hop cones, neither ground nor powdered nor in

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Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition. – GST – States – ERTS(T) 65/2017/45 – Dated:- 15-11-2017 Notification – Circular

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GST – States – 57/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 57/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 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 both. 2. The said persons shall furnish the details of ou

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GST – States – 58/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 58/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the State Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – State Tax dated the 11th September, 2017, published in the Gazette of Sikkim, 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 d

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GST – States – 59/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 59/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following amendments in the notificationof the Government of Sikkim in the Department of Finance,Reven

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GST – States – 60/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 60/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a n

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GST – States – 61/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 61/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-State Tax, da

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GST – States – 62/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 62/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the State Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 43/2017-State Tax, dated the 13th October, 2017, except as r

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GST – States – 63/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 63/2017 -State Tax Date:15th November, 2017 NOTIFICATION In pursuance of section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) and sub-rule (3) of rule 45 of the Sikkim Goods and Services Tax Rules, 2017, the State Government hereby makes the following amendments in the notification of the Government of Sikkim ,in the Department of

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GST – States – 64/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 64/2017 -State Tax Date:15th November, 2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any register

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GST – States – 5/10/2017-FD(TAX)-16/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 16/2017-State Tax Imphal, the 15th November, 2017 No. 5/10/2017-FD(TAX):- In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), the Government of Manipur, on the recommendations of the Council, hereby waives the a

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GST – States – Tax/4(53)/GST-NOTN/2016/22 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/22:- In pursuance of section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) and sub-rule (3) of rule 45 of the Manipur Goods and Services Tax Rules, 2017, the Commissioner hereby makes the following amendments in the notification of the Government of Manipur, Department of Taxes No. Tax/4(53)/GST-NOTN

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GST – States – Tax/4(53)/GST-NOTN/2016/21 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/21:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. Tax/4(53)/GST-NOTN/2016/11, dated the 13th October, 2017, published in the Gazett

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GST – States – Tax/4(53)/GST-NOTN/2016/18 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/18:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Commissioner hereby makes the following amendments in the notification of the Government of Manipur, Department or Taxes No. Tax 4/(53)/GST-NOTN/2016/9, dated

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GST – States – Tax/4(53)/GST-NOTN/2016/17 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/17:- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. Tax/4(53)/GST-NOTN/2016/6 dated the 15th September, 2017, published in the Gazette Of Manipur, Extraordinary, vide number 313, dated the 26th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council,

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GST – States – 5/10/2017-FD(TAX)-15/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 15/2017-State Tax Imphal, the 15th November, 2017 No. 5/10/2017-FD(TAX):- In exercise of the powers conferred by section 148 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, 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, 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 both. 2. The said persons

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GST – States – Tax/4(53)/GST-NOTN/2016/16 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/16:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 Of 2017) read with sub-rule (5) of rule 61 of the Manipur 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 mont

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GST – States – 55/2017-State Tax – Dated:- 15-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raj guru Chowk, Mantralaya Mumbai 400 032, dated the 15th November 2017. NOTIFICATION Notification No.55/ 2017-State Tax THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST.1017/C.R. 203/Taxation-1. In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force with effect from the 15th November 2017. 2. In the Maharashtra Goods and Services Tax Rules, 2017- (1) 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 v

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f the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. . 5. In the said rules, 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. . 6. In the said rules, after 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 tax

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tion 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to

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pply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amountto be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount(1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) -calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order i

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GST – States – 64/2017-State Tax – Dated:- 15-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 15th November 2017. NOTIFICATION Notification No. 64/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R. 202(h) /Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in this notification referred to as said Act ), the Gove

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GST – States – 63/2017-State Tax – Dated:- 15-11-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 15th November 2017. NOTIFICATION Notification No. 63/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In pursuance of section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) and sub-rule (3) of rule 45 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner

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GST – States – 62/2017-State Tax – Dated:- 15-11-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 15th November 2017 NOTIFICATION Notification No. 62/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-section (6) of the section 39 read with the section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the said Act ) and in supersession of notification No. 43/2017- State Tax, dated the 13th October 2017, published in the Maharashtra Government Gazette, Extraordinary, Part-II, No. 97 vide Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 1

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