Goods and Services Tax

Telangana Goods and Services Tax (Sixth Amendment) Rules, 2017
G.O.Ms No.293 Dated:- 20-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms No.293
Date: 20.12.2017
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
(1) These Rules may be called the Telangana Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) They shall deemed to have come into force with effect from 15th day of November, 2017.
2. In the Telangana 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 excl

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ment 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 the Joint Commissioner (Appeals)

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hall 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 (Year) (Month) To (Year) (Month)
6.
Amount of Refund Claimed(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated tax
 
 
 
 
 
 
Cess
 
 
 
 
 
 

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

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lated 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 issuance Date:
 
10. 
Payment Advice No.:
 
11. 
Payment Advice

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Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
G.O.Ms.No. 294 Dated:- 20-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 294
Dated: 20-12-2017
NOTIFICATION
In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 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 fo

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Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
G.O.Ms.No. 292 Dated:- 20-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
REVENUE (COMMERCIAL TAX-II) DEPARTMENT
G.O.Ms.No. 292
Dated: 20-12-2017
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) (hereafter in this notification referred t

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CGST TRANSTISTIONAL CREDIT
Query (Issue) Started By: – Richa Goyal Dated:- 19-12-2017 Last Reply Date:- 22-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
1) CGST transitional credit takin in "ALL OTHER ITC" in GSTR -3B in July 2017 as the trans-1 form was not available
2)CGST credit rightly taken in FORM TRANS-1 in October 17.
3) CGST transitional credit was reversed in FORM GSTR 2 as there was double availment of credit but the system is not reflecting the

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Need Help in GST Rate
Query (Issue) Started By: – CAHitesh Patel Dated:- 19-12-2017 Last Reply Date:- 22-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
WHAT IS GST RATE OF SOIL AND BUILDING DEBRIS?
IS THERE SAME RATE OD SOIL AND SAND?
IS THERE BUILDING DEBRIS INCLUDE IN SCRAP?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It is not classifiable under any of the tariff headings specified under CGST Act, 2017. Hence it is not taxable.
Reply By CAHitesh Patel:
The Rep

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Need GST Rate
Query (Issue) Started By: – CAHitesh Patel Dated:- 19-12-2017 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Need GST RATE of following item 1. sale of debris, demolished destructive material at construction site. exclude iron and steel
Reply By YAGAY and SUN:
The Reply:
You need to dispose off such debris, demolished destructive material as the MOEFCC Construction and Demolition
Waste Management Rules, 2016.
Discussion Forum – Knowledge

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Tran-1 credit for old Capital Goods
Query (Issue) Started By: – Avishek Modi Dated:- 19-12-2017 Last Reply Date:- 20-12-2017 Goods and Services Tax – GST
Got 7 Replies
GST
During Jan 2013 we imported machines for our factory (SSI).
Factory was registered under excise but we could not avail MODVAT for the CVD/SAD on the imported machines as our manufacturing turnover never crossed ₹ 1.5 crores and there was no excise payable by us.
Can we take credit for the CVD/SAD on these machines supported by the BOE in the Tran-1 6a?
Reply By Somil Bhansali:
The Reply:
Yes you can avail credit of CVD and SAD in Table 6(a) based on bill of entry.
Reply By KASTURI SETHI:
The Reply:
It is disputed issue. Sword of restriction of one

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GST on Transfer of property under Tripartite Agreement (Part-I)
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 19-12-2017

Introduction
A typical transaction in this business will entail three parties, namely; builder (or developer), land owning party and flat buyer. The developer enters into a development agreement with landowner, whereby the developer acquires the development rights with respect to the land.
The agreement for transfer of development rights executed between developers and landowners involve payment of consideration by the developers to the landowners for transfer/acquisition of development rights. Such consideration may be in monetary terms or by way of ownership rights of certain percentage of the developed area.
Therefore, an opinion has been sought for the GST on Transfer of Property under Tripartite Agreement.
Stages for discussion are as follows:
* Transfer of Development Rights (TDRs)
* Transfer of some flats to the landowner

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the development activity. However, ownership in land continues with the landowner (i.e., license to occupy land);
* Developer enters into an agreement with a landowner, wherein the right to develop the land is permanently and irrevocably transferred by the landowner to the developer(, i.e., sale of land);
* As a consideration for sale of development right, a fixed consideration or a share in sales proceeds or ownership of certain developed area is given by the developer to the landowner;
* Accordingly, the developer acquires exclusive, permanent and irrevocable rights for development and subsequently transfers (by way of sale, lease, license, etc. to end customers) the entire or certain percentage of the developed area (i.e. apartment, units, plots etc.)
* The developer is allowed to further assign the development rights to any other person, but the landowner is precluded from doing so.
Relevant provisions under GST Act, 2017
* Definition of goods
Section 2(52) of the CGS

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ces for a consideration whether or not in the course or furtherance of business;
* the activities specified in Schedule I, made or agreed to be made without a consideration; and
* the activities to be treated as supply of goods or supply of services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub-section (1),
* activities or transactions specified in Schedule III; or
* such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
(3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-
* a supply of goods and not as a supply of services; or
* a supply of services and n

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nd transferred but ownership in land continues with the landowner (i.e., license to occupy land) , and
* Where TDRs of the land transferred permanently and irrevocably transferred by the landowner to the developer (i.e., sale/transfer of land).
As per 'Clause 2(a) of Schedule-II of the CGST Act, 2017 read with Section 7 of the said Act merits consideration. Under the said clause, any lease, tenancy, easement, licence to occupy land is a supply of services. Accordingly, GST is applicable on license to occupy land being a supply of service.
On other hand, as per 'Clause 5 of Schedule-III of the CGST Act, 2017 read with Section 7 of the said Act, under the said clause, Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building shall be treated neither as a supply of goods nor a supply of services. Accordingly, GST is not applicable on sale of land.
Thus, acquisition of development rights with respect to a vacant land (not intended solely for resident

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ransferor by the transferee, who accepts the transfer on such terms."
Tenancy
As per Duhaime's Law Dictionary, the term 'tenancy' means 'a contract by which the owner of real property (the landlord), grants exclusive possession of that real property to another person (tenant), in exchange for the tenant's periodic payment of some sum of money (rent)'.
Accordingly, tenancy is the right to occupy real property permanently, for a time which may terminate upon a certain event, for a specific term, for a series of periods until cancelled (such as month-to-month), or at will (which may be terminated at any time). Some tenancy is for occupancy only as in a landlord-tenant situation, or a tenancy may also be based on ownership of title to the property.
Easement
As per section 4 of the Easement Act, 1882 easement defined as an easement is a right which the owner or occupier of certain land possesses, as such, for the beneficial enjoyment of that land, to do and continue to

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ot amount to an easement or an interest in the property, the right is called a license"
The determinative test of whether a right is prima facie a lease of immovable property is whether the effect of the instrument of lease is to give the holder the exclusive right of occupation of the land, though subject to certain reservations, or to a restriction of the purposes for which it may be used.
In case of license, only a right to use the property in a particular way or under certain terms is given which permits another person to make use of the property, of which the legal possession continues with the owner. There is no creation of interest in property and merely permission is granted to undertake an activity.
Whether acquisition of development rights constitutes a license of vacant land?
With respect to license, as per the definition and various judicial precedents, it is a settled position that there cannot be a license, if the activity creates an interest in the property.

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portant to discuss the nature of development rights.
What is the legal nature of the transaction involving transfer of development rights?
From the discussions in the preceding paragraphs, it is clear that a transaction involving transfer of developmental rights is not a license of a vacant land. Given the extent and nature of rights transferred, it can be said that the transactions involves outright transfer i.e. 'sale' of development rights.
Whether development rights can be treated as an 'immovable property'?
The term 'immovable property' has not been defined under the GST law. However, as per the General Clauses Act, 1987, 'immovable property' also includes benefits arising out of land, and things attached to the earth, or permanently fastened to anything attached to the earth.
The Courts in India have consistently held that any right associated with an immovable property also partakes the nature of 'immovable property'. Accordingly, benefits arising out of land are also

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rty. The Court held that transferable development rights are benefits arising out of land and must be considered as immovable property.
* In State of Orissa v. Titaghur Paper Mills Co. Ltd.[ 1985 (3) TMI 226 – SUPREME COURT OF INDIA ], the Supreme Court held that bamboo contract was neither a contract for the sale of goods or lease or the grant of an easement. Rather the same conferred upon the company a benefit to arise out of land, namely, the right to cut and remove bamboos which would grow from the soil coupled with ancillary rights and was thus a grant of a profit a prendre which is a benefit arising out of land.
* In Shakti Insulated Wires Limited v. JCIT, it was held that the developmental rights are embedded in the ownership of land only. These were valuable rights inherent in the ownership of land.
Basis the ratio laid out in the above judgments it can be said that development rights a benefit arising from the land and, thus, qualify as 'immovable property'.
Whether a

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D
Taxability of transfer of flats to the landowner by the developer as a consideration
The transfer of development rights by landlord to developer involves payment of consideration. Such consideration is generally given in kind by way of ownership rights of certain percentage of the developed area. The developer receives consideration normally in two ways:
* From landowner, in the form of land /development rights; and
* From other buyers, in the form of money.
For instance assume, GKC developers limited enters into a agreement with land owner Mr. Nagarjuna whereas in lieu of this agreement a total of 1000 residential units will be constructed by GKC ltd on the land provided by Mr. Nagarjuna, whereas 40% of the units i.e. 400 units shall be given to Mr. Nagarjuna and rest 600 units shall be taken by GKC ltd. Both can commercially sell the units in the open market. Land owner gets 400 units of flats in lieu of the land given and Developer gets 600 units of flats in lieu of the

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M/s Samrat Carriers (Regd) Thru' Its Prop Versus State Of U.P. And 3 Others
GST
2018 (4) TMI 608 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 167 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 19-12-2017
Writ Tax No. -818 of 2017
GST
Ms Bharati Sapru And Mr. Saumitra Dayal Singh, JJ.
For The Petitioner : Suyash Agarwal
For The Respondent : C.S.C.,A.S.G.I.,Gaurav Tirari
ORDER
Heard Shri Suyash Agrawal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent.
This writ petition has been filed by the petitioner to challenge the order dated 11.11.2017 passed under Section 129(1) of UPGST Act (hereinafter referred to as the 'Act') and the penalty notice dated 11.11.20

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d the same in response to the penalty notice. The penalty proceeding is stated to be still pending as is apparent from the short counter affidavit filed in the writ petition.
Insofar as the imposition of penalty is concerned, the matter is still pending before the Proper Officer. We, therefore, do not propose to enter into the validity of the penalty proceedings at this stage.
However, insofar as the seizure of goods are concerned, in view of the fact that the goods have been seized on a single reason of absence of TDF without any other allegation in respect of illegal import of the goods into the State of U.P., at this stage, we dispose of the writ petition with a direction that subject to the petitioner furnishing security of the amount

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Evergreen Seamless Pipes & Tubes Pvt. Ltd. Versus Union of India, through the Secretary, Ministry of Finance, Dept. of Revenue, & Ors.
GST
2018 (4) TMI 409 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 19-12-2017
WRIT PETITION NO. 12378 OF 2017
GST
S. C. Dharmadhikari and  Smt. Bharati H. Dangre, JJ.
Mr. Raghuraman a/w Mr. Raghavendra and Mr. Prabhakar K. Shetty for the Petitioner
Mr. Manglamber Dwivedi a/w Mr. Jitendra Brijbhushan Mishra for the Responden

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Principal Commissioner of Central Goods and Service Tax (Earlier Known as Central Excise, Gurgaon-I), Gurgaon Versus M/s Barmalt India Private Limited
Central Excise
2018 (1) TMI 490 – PUNJAB AND HARYANA HIGH COURT – 2018 (11) G. S. T. L. 302 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 19-12-2017
CEA No. 35 of 2017
Central Excise
MR. AJAY KUMAR MITTAL, J.
For The Appellant-Revenue : Mr. Saurabh Goel, Senior Standing Counsel
Ajay Kumar Mittal, J.
1. This appeal has been preferred by the appellant-revenue under Section 35G of the Central Excise Act,1944 (in short, “the Act”) against the impugned order dated 11.01.2017, Annexure A-4, passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh Bench (in short, “the Tribunal”) in Appeal No. E/1506/2011, claiming following substantial questions of law:-
(i) “Whether in the facts and circumstances of the case, the Tribunal has committed a grave error of law in allowing the appeal of the respon

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ure of Malt & Malt Extract, other products like Chhilka, Bhusa and Sprouts falling under CETH 2301 attracting nil duty are also produced. They also pointed out that the party manufactured and cleared Malt, Malt Extract, Chhilka, Bhusa, Dundali and Sprouts using enzymes formaldehyde, manufact caustic soda, flakes etc. on which Cenvat Credit has been availed by it. The respondent assessee cleared Malt & Malt Extract on payment of applicable duty and Chhilka, Bhusa, Dundali and Sprouts at nil rate of duty. The assessee produced and cleared dutiable as well as exempted products using inputs on which Cenvat Credit has been availed without maintaining separate accounts for receipt, consumption and inventory of input and/or input service as prescribed under Rule 6(2) of Cenvat Credit Rules, 2004 (in short, “the Rules”). The assessee cleared exempted products valued at Rs. 2,32,09,621/- at nil rate of duty during the period from February 2008 to September 2008 and failed to pay an amount equal

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e is engaged in the manufacturing of Malt and Malt extract. It is availing Cenvat Credit on inputs, capital goods and input services. During the course of manufacturing of said products, certain waste is generated that is called chhilka, dundli, bhushi and sprout which attract nil rate of duty. According to the appellant-revenue, as the assessee manufactures both dutiable as well as exempted final products, it is required to pay 10% of the value of exempted goods as per Rule 6(3) of the Rules. Accordingly, a show cause notice was issued to the assessee which was adjudicated by the appropriate authority and a demand of 10% of the value of the exempted goods was confirmed alongwith interest and equivalent penalty. The appeal filed by the assessee before the Commissioner (Appeals) was dismissed. However, the Tribunal relying upon the decisions of the Bombay High Court in Hindalco Industries Limited vs. Union of India, 2015(315) ELT 10 (Bom.) and Allahabad High Court in Balrampur Chini Mil

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Merchant export with 18% GST
Query (Issue) Started By: – Priya v Dated:- 18-12-2017 Last Reply Date:- 19-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I have an aggregated order of Pharma APIs and am a Merchant exporter. Is it compulsory for me to buy the goods from Manufacturers with .1% GST as I have to submit all my trade value data to supplier through Shipping bill. Can i buy with 18% GST and claim input credit in GST return ? I will execute the LUT for the export. Two

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GSTN brings in option for monthly, quarterly filing of forms
GST
Dated:- 18-12-2017

New Delhi, Dec 18 (PTI) Goods and Services Tax Network (GSTN), the IT backbone of the new tax regime, today said it has put a new function on its portal to allow taxpayers choose the frequency of filing GSTR 1 form on quarterly or monthly basis.
Taxpayers with annual aggregate turnover up to ₹ 1.5 crore in the previous financial year or anticipated in the current financial year can avail the

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India Hikes Customs Duty on Imported Electronics, Affecting IGST Rates; Notifications Issued to Stakeholders.
Notifications
Customs
Customs duty electronic goods increased – Effective rates o

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PLACE FOR RCM
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 18-12-2017 Last Reply Date:- 16-2-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
We have participated an event for business promotion at Maharastra (27). Our GST registration is in Puducherry(34) only. They provided stall for us.
The Service provider has raised GST bill without GST and informed us, we(STATE 34), have to pay GST under RCM and take credit of ITC.
His Bill says,
1. Descriptio

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Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse
PUBLIC NOTICE NO. 157/2017 Dated:- 18-12-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, NS-III
MUMBAI CUSTOMS ZONE-II JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, TAL:- URAN, DIST : RAIGAD. PIN – 400 707.
F. No. S/22-Gen-402/2017-18/AM(I)/JNCH. Pt. I
Dated: 18.12.2017
PUBLIC NOTICE NO. 157/2017
Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
Attention of the Importers, Exporters, General Trade, Port Terminal Operator, Shipping Lines / Shipping Agents, CFSs coming under the jurisdiction of JNCH, Nhava Sheva and all other stakeholders is invited to Circular No. 46/2017-Customs, dated 24th November 2017 [F. No: 473/10/2017-LC] on the above subject issued consequent to various References received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.
2. Chapte

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ction (1) of Section 15 of the Customs Act provides that the rate of duty or tariff valuation for an ex-bond Bill of Entry shall be the date on which it is filed. There is no provision to vary the assessable value of the goods at the ex-bond stage unless they are such goods on which tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under section 14 of the Customs Act.
4. However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of “supply” as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, “CGST Act”) and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, “IGST

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toms bonded warehouse and are transferred by the importer to another person, the transaction will be subject to payment of IGST at the value determined as per section 20 of the IGST Act read with section 15 of the CGST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per section 9 of the CGST Act, 2017.
5.2 However, it may be noted that so long as such goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under section 68, shall the deferred duty be collected, at the value as had been determined under section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in bond sales and clearance thereof is attached as Annexure.
6. In case of any difficulty, the specific issue may be brought to the notice of Deputy/Assistant Commissioner in charge of Bond Section / Appraising main (Import),NS-III (email ad

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Notification under section 68 of RGST Act, 2017 read with Rule 138 of RGST Rules, 2017 regarding e-way Bill.
F.12(46)FD/Tax/2017-Pt.-IV-145 Dated:- 18-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, Dated: December 18, 2017
In exercise of the powers conferred by section 68 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with rule 138 of the Rajasthan Goods and Services Tax Rule, 2017, the State Government, on being satisfied that it is necessary in the public interest so to do, hereby notifies as under, namely:-
(1) Every registered person who causes movement of taxable goods, as mentioned in Annexure appended to this notification, from a place outside the State to a place within the State or from a place within the State to a place outside the State, where consignment value exceeds fifty thousand rupees,-
(i) in relation to a supply; or
(ii

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ber or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1.
Supply
2.
Export or Import
3.
Job Work
4.
SICD or CKD
5.
Recipient not known
6.
Line Sales
7.
Sales Return
8.
Exhibition or fairs
9.
For own use
10.
Others.
(2) When the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill electronically on the portal after furnishing vehicle number in PART- B of the said format of e-way bill.
(3) Where the e-way bill is not generated under clause (2) above and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part-B

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PART-B.
Explanation: 1. Where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation: 2. The information in Part-A of e-way bill shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the portal:
Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter fin

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oods.
(8) Registered supplier may utilize the information furnished in Part-A of e-way bill in the format as provided in clause (1) on the portal to furnish details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in e-way bill he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of2017).
(10) An e-way bill or a consolidated e-way bill generated under this notification shall be valid for t

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ted as twenty-four hours.
(11) The details of e-way bill generated under this notification shall be made available to the recipient, if he is a registered person, on the portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the recipient referred to clause (II) above does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this notification or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this notification, no information shall be required to be furnished in the following circumstances, namely:-
(a) where the goods being transported are other than those specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyan

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cause detention or seizure and penalty under section 129 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017).
ANNEXURE
1.
All kinds of furniture including moulded furniture,
2.
All kinds of lubricants.
3.
All kinds of mattresses, cushion, pillows, all types of sheets, and other articles made from foam rubber or plastic foam or other synthetic foam and rubberized coir mattresses,
4.
All kinds of toilet & washing soap and detergents.
5.
All types of bearings.
6.
All types of sanitary goods including sanitary pipes and fittings.
7.
All types of electrical goods including UPS and CVTS.
8.
Butter & Deshi Ghee.
9.
Computers, its software, peripherals and accessories including storage devices,
10.
Cooling equipments including air conditioners and refrigerators.
11.
Non-ferrous metals, alloys and wires thereof.
12.
Dry fruits including Clove, Cardamom, Pepper and betel nut.
13.
Raw or refined edible oil and Hydrogenated vegetable Oil.
14.
Electron

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Seeks to notify certain supplies as deemed exports under section 147 of the Telangana Goods and Services Tax Act, 2017
G.O.Ms.No. 289 Dated:- 18-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 289
Dated: 18-12-2017
NOTIFICATION
In exercise of the powers conferred by Section 147 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
TABLE
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.
Supply

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Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017
G.O.Ms.No. 287 Dated:- 18-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELAGANA
Revenue (CT-II) Department
G.O.Ms.No. 287
Dated: 18-12-2017
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
(1) These Rules may be called the Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
In the Telangana Goods and Services Tax Rules, 2017,-
(i) in Rule 3, with effect from 13th day of October, 2017, for sub-rule (3A), the following sub-rule shall be substituted, namely:-
“(3A)Notwithstanding anything contained in sub-rules (1)

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, figures and letters “on or before 31st December, 2017” shall be substituted.
(iii) in Rule 45, in sub-rule (3), 28th day of October, 2017, after the words “succeeding the said quarter”, the words “or within such further period as may be extended by the Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.” shall be inserted;
(iv) after Rule 46, with effect from 13th day of October, 2017, the following Rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in Rule 46 or Rule 49 or Rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(v) in Rule 54, with effect from 13th day of October, 2017, in sub-rule (2),

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pplication may be filed by, –
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;
(viii) in Rule 96, in sub-rule (2), with effect from 28th day of October, 2017, the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1

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period.”
(x) in FORM GST CMP-02, with effect from 13th day of October, 2017, for the words, figures and brackets “See Rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(xi) with effect from 13th day of October, 2017, in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/
Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ
Developer
6C. Deemed exports
“;
(xii) With effect from 13th day of October, 2017, in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
8
4A. Supplies made to SEZ unit

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Shankar Mohan Versus Intelligence Inspector, The Intelligence Officer, Commissioner Goods & Service Tax Authority, State Of Kerala
GST
2018 (1) TMI 179 – KERALA HIGH COURT – [2017] 1 GSTL 33 (Ker), 2018 (10) G. S. T. L. 211 (Ker.)
KERALA HIGH COURT – HC
Dated:- 18-12-2017
WP (C). No. 40622 of 2017 (C)
GST
P. B. Suresh Kumar, J.
For the Petitioner : Sri. C. K. Sreejith
For the Respondent : Sri. V. K. Shamsudheen
ORDER
Petitioner seeks release of the goods detained by the

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The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority…..
Rule 3
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[3. The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority, under sub section (14) of section 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between the supplier of service and recipient of services, shall be determined in the following manner namely:-
(a) In the case of newspapers and publications, the amount payable for publishing an advertisement in all the editions of a newspaper or publication, which are published in a State or Union territory, as the case may be, is the value of advertisemen

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nts payable to the Pune and Mumbai editions would constitute the proportion of value for the state of Maharashtra which is attributable to the dissemination in Maharashtra. Likewise the amount payable to the Delhi, Lucknow and Jaipur editions would constitute the proportion of value attributable to the dissemination in the Union territory of Delhi and States of Uttar Pradesh and Rajasthan respectively. DEF should issue separate State wise and Union territory wise invoices based on the editions.
(b) in the case of printed material like pamphlets, leaflets, diaries, calendars, T shirts etc, the amount payable for the distribution of a specific number of such material in a particular State or Union territory is the value of advertisement service attributable to the dissemination in such State or Union territory, as the case may be.
Illustration: As a part of the campaign 'Swachh Bharat', ABC has engaged a company GH for printing of one lakh pamphlets( at a total cost of one lakh rupees

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ated in each State or Union territory, as the case may be, is the value of advertisement service attributable to the dissemination in each such State or Union territory, as the case may be.
Illustration: ABC as part of the campaign 'Saakshar Bharat' has engaged a firm IJ for putting up hoardings near the Airports in the four metros i.e. Delhi, Mumbai, Chennai and Kolkata . The release order issued by ABC to IJ will have the city wise, location wise breakup of the amount payable for such hoardings. The place of supply of this service is in the Union territory of Delhi and the States of Maharashtra, Tamil Nadu and West Bengal. In such a case, the amount actually paid to IJ for the hoardings in each of the four metros will constitute the value attributable to the dissemination in the Union territory of Delhi and the States of Maharashtra, Tamil Nadu and West Bengal respectively. Separate invoices will have to be issued State wise and Union territory wise by IJ to ABC indicating the value

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s service is in the Union territory of Delhi and States of Haryana, Uttar Pradesh, Madhya Pradesh, Maharashtra Karnataka and Goa. The value of the supply in each of these States and Union territory attributable to the dissemination in these States will be in the ratio of the length of the track in each of these States and Union territory. If this ratio works out to say 0.5:0.5: 2:2 :3:3:1 , and the amount to be paid to KL is one lakh twenty thousand rupees, then KL will have to calculate the State wise and Union territory wise breakup of the value of the service, which will be in the ratio of the length of the track in each State and Union territory. In the given example the State wise and Union territory wise breakup works out to Delhi (five thousand rupees), Haryana( five thousand rupees), Uttar Pradesh (twenty thousand rupees), Madhya Pradesh (twenty thousand rupees), Maharashtra (thirty thousand rupees), Karnataka (thirty thousand rupees) and Goa (ten thousand rupees). Separate inv

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ay tickets that are sold from all the Stations in the States of Madhya Pradesh and Chattisgarh. The place of supply of this service is in Madhya Pradesh and Chattisgarh. The value of advertisement service attributable to these two States will be in the ratio of the number of railway stations in each State as ascertained from the Railways or from the website www.indianrail.gov.in. . Let us assume that this ratio is 713 : 251 and the total bill is rupees nine thousand six hundred and forty. The breakup of the amount between Madhya Pradesh and Chattisgarh in this ratio of 713:251 works out to seven thousand one hundred and thirty rupees and two thousand five hundred and ten rupees respectively. Separate invoices will have to be issued State wise by MN to ABC indicating the value pertaining to that State.
(e) in the case of advertisements over radio stations the amount payable to such radio station, which by virtue of its name is part of a State or Union territory, as the case may be, is

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ch channel in such State, which in turn, shall be calculated in the following manner, namely:-
(i) the channel viewership figures for that channel for a State or Union territory shall be taken from the figures published in this regard by the Broadcast Audience Research Council;
(ii) the figures published for the last week of a given quarter shall be used for calculating viewership for the succeeding quarter and at the beginning, the figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for the succeeding quarter 1st October, 2017 to 31st December, 2017;
(iii) where such channel viewership figures relate to a region comprising of more than one State or Union territory, the viewership figures for a State or Union territory of that region, shall be calculated by applying the ratio of the populations of that State or Union territory, as determined in the latest Census, to such viewership figures;
(iv) the ratio of the viewership figures for each State or Unio

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nd and one lakh for the region comprising of Bihar and Jharkhand;
II. since the Broadcast Audience Research Council clubs Uttar Pradesh and Uttarakhand into one region and Bihar and Jharkhand into another region, QR will ascertain the population figures for Uttar Pradesh, Uttarakhand, Bihar and Jharkhand from the latest census;
III. by applying the ratio of the populations of Uttar Pradesh and Uttarkhand, as so ascertained, to the Broadcast Audience Research Council viewership figures for their channel for this region, the viewership figures for Uttar Pradesh and Uttarakhand and consequently the ratio of these viewership figures can be calculated. Let us assume that the ratio of the populations of Uttar Pradesh and Uttarakhand works out to 9: 1. When this ratio is applied to the viewership figures of two lakhs for this region, the viewership figures for Uttar Pradesh and Uttarakhand work out to one lakh eighty thousand and twenty thousand respectively;
IV. in a similar manner

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rritory wise by QR to ABC indicating the value pertaining to that State or Union territory.
(g) in the case of advertisements at cinema halls the amount payable to a cinema hall or screens in a multiplex, in a State or Union territory, as the case may be, is the value of advertisement service attributable to dissemination in such State or Union territory, as the case may be.
Illustration: ABC commissions ST for an advertisement on 'Pradhan Mantri Awas Yojana' to be displayed in the cinema halls in Chennai and Hyderabad. The place of supply of this service is in the states of Tamil Nadu and Telengana. The amount actually paid to the cinema hall or screens in a multiplex, in Tamil Nadu and Telangana as the case may be, is the value of advertisement service in Tamil Nadu and Telangana respectively. Separate invoices will have to be issued State wise and Union territory wise by ST to ABC indicating the value pertaining to that State.
(h) in the case of advertisements over internet 2[t

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shall be calculated by applying the ratio of the populations of that State or Union territory , as determined in the latest census, to such subscriber figures;
(iv) the ratio of the subscriber figures for each State or Union territory as so calculated, when applied to the amount payable for this service, shall represent the portion of the value attributable to the dissemination in that State or Union territory.
Illustration: ABC issues a release order to WX for a campaign over internet regarding linking Aadhaar with one's bank account and mobile number. WX runs this campaign over certain websites. In order to ascertain the statewise breakup of the value of this service which is to be reflected in the invoice issued by WX to ABC, WX has to first refer to the Telecom Regulatory Authority of India figures for quarter ending March, 2017, as indicated on their website www.trai.gov.in. These figures show the service area wise internet subscribers . There are twenty two service areas. Som

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and Union territory wise by WX to ABC indicating the value pertaining to that State or Union territory.
(i) in the case of advertisements through short messaging service the amount attributable to the value of advertisement service disseminated in a State or Union territory shall be calculated on the basis of the telecommunication( herein after referred to as telecom) subscribers in such State or Union territory , which in turn, shall be calculated in the following manner, namely:-
(a) the number of telecom subscribers in a telecom circle shall be ascertained from the figures published by the Telecom Regulatory Authority of India on its website www. trai.gov.in ;
(b) the figures published for a given quarter, shall be used for calculating subscribers for the succeeding quarter and at the beginning , the figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for the succeeding quarter 1st October, 2017 to 31st December, 2017;
(c) where such figures relate t

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sions UV to send short messaging service to voters asking them to exercise their franchise in elections to be held in Maharashtra and Goa. The place of supply of this service is in Maharashtra and Goa. The telecom circle of Maharashtra consists of the area of the State of Maharashtra ( excluding the areas covered by Mumbai which forms another circle) and the State of Goa. When calculating the number of subscribers pertaining to Maharashtra and Goa, UV has to-
I. obtain the subscriber figures for Maharashtra circle and Mumbai circle and add them to obtain a combined figure of subscribers;
II. obtain the figures of the population of Maharashtra and Goa from the latest census and derive the ratio of these two populations;
III. this ratio will then have to be applied to the combined figure of subscribers so as to arrive at the separate figures of subscribers pertaining to Maharashtra and Goa;
IV. the ratio of these subscribers when applied to the amount payable for the short me

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Inter-State e-way Bill Mandatory from February 1, 2018, as per GST Council Decision.
News
GST
GST Council decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018<

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The 24th GST Council Meeting held today through video conferencing decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018;
GST
Dated:- 16-12-2017

The 24th GST Council Meeting held today through video conferencing decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018;
The System to be ready by 16th of January, 2018; The Uniform System of e-way Bill for Inter-State as well as Intra-State movement will be implemented across the country by 1st June, 2018.
The 24th Meeting of the GST Council held today through video conference under the Chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley. It discussed about the implementation of e-way

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using this system on a voluntary basis from 16th January, 2018.
ii) The Rules for implementation of nationwide e-way Bill system for Inter-State movement of goods on a compulsory basis will be notified with effect from 1st February, 2018. This will bring uniformity across the States for seamless inter-State movement of goods.
iii) While the System for both inter-State and intra-State e-way Bill generation will be ready by 16th January, 2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018. There are certain States which are already having system of e-way Bill for intra-State as well as inter-State movement and some of those States can be early ado

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Frequently Asked Questions – GST
GST
Dated:- 16-12-2017

Q. Whether notification 66/2017 central dated 14.11.2017 is applicable for all assesses or for those only who are eligible for compounding scheme but not opted for the same?
Ans. It is applicable to all registered persons who did not opt for composition levy under Section 10 of CGST ACT, 2017.
Q. We have filed GSTR-3B with that days exchange rate for shipments of the than IGST paid. But invoice value as per Shipping Bill is as per Customs notified rates. Pls suggest which value to be updated in TABLE 6A?
Ans. As per exchange rates notified under Customs Act.
Q. In case of return of a good (or service), is the GST paid liable for refund?
Ans. Credit not may be issued

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Time Limit for availing GST-ITC
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 16-12-2017 Last Reply Date:- 16-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Team,
Please inform us the maximum time limit for availing GST-ITC…..
Reply By Somil Bhansali:
The Reply:
As per section 16(4) registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
Reply By SAFET

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