Goods and Services Tax

Time period for furnishing the details in FORM GSTR-1.
FTX.56/2017/Pt-III/047 Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 14th December, 2017
No. FTX.56/2017/Pt-III/047.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the “Act”), the Governor of Assam, 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 t

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Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B.
FTX.56/2017/Pt-II/050 Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 14th December, 2017
No.FTX.56/2017/Pt-II/050.- In exercise of the powers conferred by section 128 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 Governor of Assam, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of O

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Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
FTX.56/2017/Pt-II/075 (45/2017) Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 45
The 14th December, 2017
No.FTX.56/2017/Pt-II/075- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter referred to as the “said Act”), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the correspon

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partment of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each

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of Scientific and Research, which-
(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3.
Departments and laboratories of the Central Government and State Governments, other than a hospital
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts,

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ing computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, micro films, microfiches.
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate

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Assam Goods and Services Tax (Twelfth Amendment) Rules, 2017.
FTX.56/2017/Pt-II/045 Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 14th December, 2017
No.FTX.56/2017/Pt-II/45.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act XXVIII of 2017) namely:-
Short title and commencement
1. (1) These rules may be called the Assam Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 15th day of November, 2017.
Amendment of rule 43.
2. In the principal rules, 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

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r 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.”;
Insertion new rule 107A.  
5. In the principal 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.”;
Insertion new rule 109A. 
6. In the princ

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the rank of Additional Commissioner of State tax, where such decision or order is passed by the Joint Commissioner of State tax;
(b) the Commissioner of State tax or an officer authorized by him not below the rank of Joint Commissioner of State tax, where such decision or order is passed by the Deputy Commissioner of State tax;
(c) the Deputy Commissioner of State tax(Appeals) where such decision or order is passed by the Assistant Commissioner of State tax or Superintendent of State tax.”;
Amendment of rule 124.
4. in the principal rules, in rule 124, –
(a) in sub-rule (4), 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 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

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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 pyment of tax)
(g)
Recipient of deemed export
DECLARATION [second proviso to section 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 &#3

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ly 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 goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4/3)-2]
1
2
3
4
5
 
 
 
 
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2/3)

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Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
24/WBGST/PRO/17-18 Dated:- 14-12-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
O R D E R
No: 24/WBGST/PRO/17-18
Dated: 14.12.2017
In exercise of the power conferred upon me under sub-section (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Act, 2017 and the rules made thereunder, and in supersession of the earlier order, vide No. 08/WBGST/PRO/17-18 dated 05.07.2017, I do hereby delegate powers under different sections of the said Act specified in column (2) and described in column (3) to the officers specified in column (4) of the Table below, subject to the condition that the powers so delegated shall be performe

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Assistant Commissioner.
6.
54(7)
To issue order of refund
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
7.
54(10)
To withhold refund or to deduct any unpaid due before payment of refund.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
8.
54(11)
To withhold the refund that is likely to adversely affect the revenue.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
9.
56
To exercise power and authority in relation to interest payable on delayed refund.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
10.
60
To make provisional assessment.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
11.
61
To conduct scrutiny of returns.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
12.
62
To mak

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ional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
(b) Officer authorised for search and seizure of books or documents
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
(c) Officer authorised for search and seizure of goods
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner
18.
67(3)
To return document not relied upon for issue of notice referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
19.
67(4)
To exercise power to seal or break open the door of any premises or to break open any almirah, etc., to get access to the concealed goods or documents.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
20.
67(5)
To make available the copies of seized documents or to take extract therefrom in presence of authorized office

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Assistant Commissioner.
26.
67(12)
To exercise power as referred to in section 67(12).
Special Commissioner, Additional Commissioner,
27.
68(3)
To intercept any conveyance to inspect documents, devices and goods.
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
28.
70
To exercise power to summon persons.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
29.
71
To issue authorization to any officer to have access to any place of business of a registered person to inspect books of accounts, document and such other things for audit, scrutiny, etc.
Additional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
30.
73
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissi

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ssioner,
Deputy Commissioner.
Assistant Commissioner.
36.
81
To give permission to charge or transfer of any property made for adequate consideration and in good faith.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
37.
83
To make provisional attachment to protect revenue in certain cases.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
38.
84
Continuation and validation of certain recovery proceedings referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
39.
88
To exercise power and authority in relation to liability in case of company in liquidation.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
40.
89
To exercise power and authority in relation to liability of Directors of private company
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commiss

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,
Deputy Commissioner,
Assistant Commissioner.
46.
107
To exercise power as an appellate authority under this section.
Special Commissioner, Additional Commissioner,
Senior Joint Commissioner.
47.
108
To exercise power as a revisional authority under this section.
Special Commissioner,
Additional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
48.
115
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
49.
122
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Commissioner.
50.
123
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Commissioner.
51.
124
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Com

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nalty.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
57.
139
To exercise power and authority to issue or grant certificate of registration and cancellation thereof.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
58.
140
To exercise power and authority in relation to transitional arrangements for input tax credit
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
59.
141
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
60.
142
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
61.
150
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissione

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Same Deutz-Fahr India (P) Ltd. Versus Union of India, The Director General of Foreign Trade, The Development Commissioner, MEPZ Special Economic Zone & HEOUs, Commissioner of Central Excise, (Now redesigned as Commissioner of Goods & Service Tax)
Customs
2017 (12) TMI 1114 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 14-12-2017
W.P.Nos.32596 to 32598 of 2017 and W.M.P.Nos.35922 to 35927 of 2017
Customs
T. S. Sivagnanam, J.
For the Petitioner : Mr. J. Prasanna Kumar
For the Respondent : M/s. G. Hema, SPCCG Mr.A.P.Srinivas
ORDER
The petitioner filed these writ petitions for the following reliefs:
W.P.No.32596 of 2017 has been filed challenging the Policy Circular issued by the second respondent which denies the Terminal Excise Duty (TED) refund contrary to policy provisions and Foreign Trade (Development and Regulations) Act, 1995.
W.P.Nos.32597 and 32598 of 2017 have been filed challenging the rejection letter issued by the third respondent reject

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ourt after taking into consideration the decision of this Court in the case of Raja Crowns and Cans Pvt. Ltd. vs. Union of India reported in 2015 (317) E.L.T. 40 (Mad), the decision of the Hon'ble Division Bench of the High Court of Bombay in the case of Sadokz Pvt. Ltd., vs. The Union of India and others reported in 2016-TIOL-1753-HC-MUM-CUS and the decision of the Hon'ble Division Bench of the High Court of Delhi in the case of Kondoi Metal Powers Mft. Co. Pvt. Ltd., vs. Union of India reported in 2014 (302) E.L.T. 209 (Del), allowed the writ petitions and directed the authority to consider the refund claim. The operative portion of the order reads as follows:
5.At this juncture, the learned counsel for the fourth respondent/Commissioner of Central Excise, pointed out that the Policy Circular has been upheld by the Hon'ble Division Bench of the High Court of Bombay in the case of SADOKZ PVT LTD., v. THE UNION OF INDIA AND ORS [2016-TIOL-1753-HC-MUM-CUS]. At this stage,

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s and perusing the materials placed on record, it is seen that an identical set of facts, the Division Bench of the Delhi High Court took a decision in favour of the manufacturer. In fact, in the said case arose out of a decision taken pursuant to the resolution dated 04.12.2012 which is impugned in this writ petition. Therefore, the cause of action in the case before the Delhi High Court was the impugned resolution. Therefore, the decision rendered by the Delhi High Court binds the respondents and the Delhi High Court quoted with the approval in the decision of the Division Bench of the Calcutta High Court in JDGFT V. IFGL Refractories Limited (cited supra). At this stage, it would be beneficial to refer to the operative portion of the Judgment:
“8.It would thus be seen that supplies made to EOUs in terms of para 8.2(b) are entitled to be regarded as deemed exports. The benefits for deemed exports include inter alia exemption from TED where supplies are made against ICD (a term whic

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vailed of rather than claiming refund . This reasoning appears to have prevailed with the Policy Relaxation Committee as well in this case. This Court is unable to comprehend the rationale of the decision of the second and third respondents who also seem to have suggested that the petitioner should approach the DGFT for appropriate relief or clarification. Neither of the authorities dispute that the petitioner supplied goods to the EOU at the relevant time. Its entitlement, therefore, was defined in terms of the existing policy, i.e. Refund in terms of paras 8.2, 8.3, 8.4 and 8.5 of the 2009 Policy as discussed above. That a subsequent amendment was made to the existing regime which in effect liberalized the position further and exempted payment of TED altogether cannot surely be a reason for denying the scheme for refund of payment already made. The Court also is unable to see the reason why the respondents were of the view that refund claim or benefit under the CENVAT regime under th

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o costs.
10.In the light of the above finding, it is held that the issue involved in this writ petition is covered by the decision of the Delhi High Court and since the case before the Delhi High Court arose out of the order which was passed pursuant to the resolution impugned in this writ petition, the decision of the Delhi High Court binds the respondents. Thus, following the above referred decision, this Writ Petition is allowed and the impugned order is quashed and the third respondent is directed to process the refund claim in accordance with the 2009 Policy by taking into consideration the petitioner's refund application dated 16.08.2010 and pass appropriate orders in accordance with law, within a period of three months from the date of receipt of a copy of this order. No costs. Consequently, connected Miscellaneous Petitions are closed.”
6.As noticed above, the decision of the Delhi High Court would squarely cover the case on hand, as the Court took into consideration o

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Queries related to GST
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 13-12-2017 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
I have queries related to GST :
1. Dealer who are required to file GST quarterly return, whether Form is available in portal? (I have seen in portal but no such form found) or whether we have to file monthly?
2. In Case of Composition Dealer, My Client has opted for Composition scheme at the time of date of a

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REVESE CHARGES CHARGES APPLICABLE IN GST
Query (Issue) Started By: – OM PRAKASH Dated:- 13-12-2017 Last Reply Date:- 14-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
I would like to know that.
is reverse charges is applicable in GST or not?
Thanking you
OMPRAKASH
9999026807
Reply By SHIVKUMAR SHARMA:
The Reply:
Reverse charges applicable on Specific Services Like Legal fees ,Goods Transport Service Etc.
Reply By Somil Bhansali:
The Reply:
Please refer Not.No 13/201

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GST on employee reimbursement
Query (Issue) Started By: – Archna Gupta Dated:- 13-12-2017 Last Reply Date:- 13-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Please reply to my below mentioned query:
Suppose the employer is a company and its employees incur certain expenditure such as local conveyance, travelling expenses, boarding & lodging for office work or any other expenses on behalf of its employer company. The employee files with the company Reimbursement claim sheet f

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advance authorisation
Query (Issue) Started By: – arun aggarwal Dated:- 13-12-2017 Last Reply Date:- 26-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir
A unit/firm can have multiple GST nos in the country as at different places but have only one IEC code.
I want to know if any import is made GST exempted under advance authorisation does the GST no has to be same at the time of exports or other GST no but with same IEC code can be used.
Arun
Reply By YAGAY AND SUN:
The R

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Frequently Asked Questions – GST
GST
Dated:- 13-12-2017

Q. Whether RCM is applicable for the professional services rendered by director of a company to the same company?
Ans. Yes Pls refer to notification no. 13/2017-CT(Rate) dated 28.06.2017
Q. As per the decision taken in 23rd GST Council meeting, GST rate for Composition dealers (Manufactures & traders) has been made as 1% Official Notification has still not been released by CBEC. Whether one can file GSTR-4 by taking 1% rate or does one need to wait for Notification?
Ans. Unless notified, a decision of the Council is not effective.
Q. Can we file two refund claims of accumulated ITC applications separately. One for goods and other for services exported under LUT in the

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GST Law Requires Strict Adherence to Statutory Process for Adjudication and Provisional Release of Detained Goods.
Case-Laws
GST
GST – Provisional release of detained goods – When the statute

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Favouring Waves – Service Providers
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 13-12-2017

Goods and services tax was made effective from 1st July 2017. The law when introduced has made a sea-over change as to taxability of services which can be explained in the following points to large extent-
* The threshold exemption limit was changed from ₹ 10 lakhs to ₹ 20 lakhs. However, this limit is totally different from the present law in terms of its implication. The limit of ₹ 20 lacs is prescribed for registration. But if registration is obtained even before the crossing of threshold limit of ₹ 20 lakhs then the registrant supplier needs to charge GST on the supplies made by it.
In order to avail of exemption of ₹ 10 lacs under the existing law, the turnover of previous year was also considered and the said turnover of previous year needs to be below ₹ 10 lakhs. But the limit of ₹ 20 lakhs in the GST law is in

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Return filing for service providers have been shifted from present half-yearly to monthly. This has resulted in a major increase in compliance on the part of service providers.
Favouring Waves
The above brief sample changes in the compliance on the part of service providers has resulted in hue and cry among the service providers, precisely among small service providers. The problems faced by them was represented to the GST council through various major bodies ICAI, Tax bar associations, AIFTP etc to name a few. Another important source of raising problems these days is a social networking portal – “Twitter”. Considering representation and the problem tweeted, GST Council has made several changes to smoothen the process and compliances for service providers listed as under-
* Service providers providing services below ₹ 20 lakhs but supplying inter state supplies needs compulsory registration and losing competitive edge over the service providers providing services below &#837

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oviders providing services upto the aggregate turnover of ₹ 150 lakhs further rationalize this system of tax payment to enable payment of tax on cash basis.
It is proposed that the composition dealers shall be allowed to avail of threshold exemption of ₹ 5 lakhs per year in provision of services by them. This will ease the work of small dealers who provide petty services like installation, fitting etc in addition to the sale of goods. Before the proposal of this modification these suppliers could not avail of composition benefit. But now composition benefit will be available to them even as a service provider.
Before Parting
Although the government has brought many changes in the taxability of services from what initially the law was, however, radical changes are required in the present amended GST law so as to enable smooth functioning at the part of the service providers. To name a few:-
(a) There should be a uniform rate of taxes on service so as to reduce classifica

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GST Update on “Society Charges” collected by builder
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 13-12-2017

A builder is supposed to collect an amount for repairs and maintenance of flats. This collection is being kept in a separate account dedicated for the purpose. Until the residential housing society is formed, the expenses for repairs and maintenance of flats are borne out of this account. Once the society is formed, this account is being transferred to the society. This issue has been under litigation in service tax regime.
In our earlier update, we had opined in the same case that since no consideration is involved and builder is merely acting as a collector of amount which is subsequently transferred to

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lows:-
* KUMAR BEHERAY RATHI Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [ 2013 (12) TMI 269 – CESTAT MUMBAI ]
* Omega Associates Vs CST [ 2013 (11) TMI 1068 – CESTAT MUMBAI ]
As the FAQ answer as discussed above is against the ratio laid down in these decisions; it is going to ignite the issue again. However, it is worthwhile to mention here that since the FAQs don't have legal backing and also it does not discuss any reason of answer, it cannot be considered as a strong evidence to support the case of department. However, it will definitely give new heights to the litigation already prevailing on this issue.
–
You can reach us at www.capradeepjain.com, at our facebook page on https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/

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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-III)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 13-12-2017

Goods and Services Tax (GST), introduced from July 1, 2017 is over 150 days old and has resulted in operational and implementation issues affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC may move to Supreme Court where the verdict is against the Government.
Here are few more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by.
* In Dr. Kanagasabapathy Sundaram Pillai Founder, MY “Integrating Society India Net” NGGO Versus Union Govt. of India, Through, The Chairman, Central Board of

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reca nuts, under the Assam Goods & Service Tax Act, 2017 and they are to pay further 2.5% tax to the Central Government coffer, subject to the petitioners' furnishing Bank guarantee for ₹ 30 lakh towards the estimated tax, to the Commissioner of State Tax, the seized goods should be released to the custody of the petitioners .
However, the transportation and business of areca nuts will be subject to realization of due tax by the authorities and the Bank guarantee, ordered to be deposited, is only on estimation and is not on quantification of the payable tax. The Finance & Taxation Department is at liberty to estimate the precise payable tax and make the assessment.
* In Kundan Care Products Ltd v. Union of India 2017 (8) TMI 1142 – DELHI HIGH COURT ; where an interim relief on recovery of transitional CVD credit on imported gold bars was to be granted to assessee, it was held that where assessee having made out a prima facie case for grant of interim relief in their favour

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Karnataka State Road Transport Corporation (KSRTC) the assessee, an intending purchaser of the scrap buses, filed a writ petition praying to issue a direction in the nature of a writ of certiorari quashing the E-Tender Notice and to declare that the rate of tax applicable on the sale of scrap buses is 18 per cent falling under either Heading No. 7204 of Third Schedule of the Central Goods and Services Tax Act, 2017 (GST Act) or Entry No. 453 of the Third Schedule of Karnataka Goods and Services Tax Act, 2017 [KGST Act].
In the said notice inviting tenders from the intending purchasers of the scrap buses, the rate of Goods and Service Tax (GST), as recently introduced in India with effect from 1-7-2017 applicable in the said notice, was given as 'As applicable/28%. It stated that the rate of GST applicable on the scrap buses could not attract 28 per cent rate of GST and, therefore, the Court by interfering may direct the KSRTC to collect the GST only at the rate of 18 per cent.
It

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epresent the concerned Government for the constitution and manning of these Advance Ruling Authorities, as prescribed under Section 96 of the GST Act.
* In Sanjeev Sharma v. Union of India 2017 (9) TMI 1357 – DELHI HIGH COURT, where no facility for advance ruling was made available under GST, it was held that Department must accept manually application for advance ruling under GST since web portal would not be ready to accept the same till January, 2018.
* In Annapurna International v. State of UP 2017 (11) TMI 1021 – ALLAHABAD HIGH COURT, the Allahabad High Court has directed GST Department to place on record the reasons for cancellation of order of GST registration without giving personal hearing and directed the reasons for communicating in writing but only keeping the same on GST website.
* In M/s Radhey Lal Jaiprakash Neadarganj Dadri v. State Of U.P. and 5 Others 2017 (11) TMI 1022 – ALLAHABAD HIGH COURT, where the application for GST registration was not filed by the asses

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Time of Supply in case of delay in issue of Invoice
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 13-12-2017

The time of issue of invoice is guided by the provisions of Section 31 and Section 12 of the CGST Act 2017. As the law is new therefore it is right to reproduce the relevant portion of the relevant provisions here as –
“Section 12
The time of supply of goods shall be the earlier of the following dates, namely:-
* the date of issue of invoice by the supplier or the last date on which he is required, under sub-section(1)of section 31,to issue the invoice with respect to the supply;or………
Section 31
(1) A registered person supplying taxable goods shall, before or at the time of

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the provisions is to remove goods only under the cover of invoice. However, there can be a situation when the goods are supplied and invoice is raised after a considerable time period.
In this regard Rule 55(4) of CGST Rules 2017 is worth noting –
Rule 55(4) of CGST Rules 2017 reads as under:-
“Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply,the supplier shall issue a tax invoice after delivery of goods.”
By applying this rule the date of issue of invoice in the above case shall be the date on which invoice was raised after removal of goods. However, had it been a regular feature then the supplier has to fa

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Export of services under LUT
Query (Issue) Started By: – Archna Gupta Dated:- 13-12-2017 Last Reply Date:- 16-4-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
Please clarify that can we export without charging IGST in the following cases:
1. Suppose we have exported services and raised invoice in November and Application for LUT filed in December, in that case the export which were done in November can be invoiced without charging IGST.
2. Any advance received against export of services before filing application of LUT.
3. If we have filed application for LUT on 1st December, can we raise invoice on 5th December without charging IGST before receiving certificate of LUT.
Reply By KASTURI SETHI:
The Reply:

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d that when I am asking for SERVICES to SEZ the reply is with regards to GOODS.
So Experts are heartly requested to let me know how SERVICES are to be Supplied to SEZ by Bill of Export or only by endorsing the INVOICE and in any case who will file Bill of Export or who will endorse Invoice i.e. supplier of SERVICE or receiver.
Thanks in advance
Reply By Fakhri Poonawala:
The Reply:
Dear Experts,
I have got LUT registration done.
Now we need to export dataentry services. }
How to make invoice ? What to upload in GSTR1
Does anyone have template of invoice to make. And IGST will be NIL right
Please some can explain to me with all basics covered. I have no idea
Tks
Reply By Kishan Barai:
The Reply:
I need to guide you on many things

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Issue related to classification and GST rate on Terracotta idols.
Trade Notice No. 12/2017-18 Dated:- 13-12-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18
Trade Notice No. 12/2017-18
Dated 13/12/2017
Sub: Issue related to classification and GST rate on Terracotta idols – Reg.
Kind attention is invited to Circular No.20/20/2017-IGST dated 22.

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In Re : M/s. Guru Cold Storage Private Limited
GST
2018 (6) TMI 622 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 112 (A. A. R. – GST), [2018] 2 GSTL (AAR) 87 (AAR)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 13-12-2017
RULING NO. GUJ/GAAR/RULING/2017-18/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/7)
GST
Mr. G.C. Jain, Member And Mr. R.B. Mankodi, Member
For The Applicant : Shri Rubbal Bhandari, CA And Shri Ashish Guru, Director
RULING
The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for 'support services to agriculture, forestry, fishing, animal husbandry', and submitted that in their opinion, 'Agricultural Produce' includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetables fibers such as cotton, flax, jute, indigo, unmanufactured tobacco, betel l

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applicant has raised the following question for advance ruling :-
“Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of 'Agriculture Produce' as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.
If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.”
3. The Goods and Services Tax & Central Excise Commissionerate, Ahmedabad North submitted that the products mentioned by the a

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fter referred to as the 'CGST Act, 2017') and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') or the Integrated Goods and Services Tax Act, 2017. The relevant part of Sl. No. 24 of the said Notification is reproduced below –
Sl.
No.
Chapter, Section or Heading
Description of Service
Rate (per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
24
Heading 9986
i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean –
(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of-
(a) ………;
(b) ………;
(c) ………;
(d) ………;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) ….

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ich processes are usually not carried out by farmers or at farm level but are carried out by the pulse millers. Therefore, pulses (de-husked or split) are not agriculture produce. However, whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. Processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. The processed dry-fruits (processed cashew nuts, almonds, raisin (kismis), apricot (jardalu), fig (anjeer), date etc.) fall outside the definition of agriculture produce given in the aforesaid Notification.
6.2 The processed spices, including processed turmeric and processed ginger fall outside the definition of agriculture produce. However, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market would f

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it marketable for primary market, then the same would fall within the definition of agriculture produce given in the aforesaid Notification and exemption would be available to their loading, unloading, packing, storage or warehousing. However, if any processing is done on such 'cereal' as is not usually done by a cultivator or producer, then it will fall outside the definition of agriculture produce given in the aforesaid Notification.
7. We also observe that the applicability of Goods and Services Tax on warehousing of agricultural produce has been clarified vide Circular No. 16/16/2017-GST dated 15.11.2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs (Tax Research Unit).
8. In view of the foregoing, we rule as under –
RULING
Pulses (commonly known as 'Dal') (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali

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In Re : M/s. Power Build Private Limited
GST
2018 (6) TMI 515 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 85 (A. A. R. – GST), [2018] 2 GSTL (AAR) 88 (AAR)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 13-12-2017
ADVANCE RULING NO. GUJ/GAAR/R/2017-18/2 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/8 )
GST
Mr. R.B. Mankodi, Member And Mr. G.C. Jain, Member
For The Applicant : Shri A.K. Pandey, DGM And Shri Rashmin Vaja, CA
RULING
1. The applicant M/s. Power Build Private Limited has submitted that in manufacturing of 'Geared Motors', Electric Motors are assembled with Gear Boxes manufactured by them. Commercially, a Gearbox cannot have any use without being rotated and coupled with motor affixed to it. Utility of motor is to facilitate the running of any machine or conveyors in industries, whereas the speed of motor is fixed and it needs to be controlled, Gears are used to control the speed of final machine. As many custome

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r HSN Code of 8501 charging 18% of GST.
2. The applicant submitted that they are engaged in supplying 'Geared Motor', which is an assembly product of the 'Electric Motor' and 'Gear Box'. Electric Motor is covered under HSN code 8501 attracting GST at 18%, while Gear Box falls under HSN code 8483 attracting GST at 28%, however, HSN code and tax rate for product 'Geared Motor' is not provided under law.
3. The applicant has raised following question for advance ruling in their application :-
What is the HSN Code and GST Tax Rate of a product 'Geared Motor'?
4.1 The Commissioner of Central Excise & GST, Vadodara – I Commissionerate informed that it is a fact that the HSN code and GST Tax Rate of product 'Geared Motor' is not clearly mentioned in the GST Tariff, therefore, for determining the HSN code and GST Tax rate of the product, one need to go through the major inputs, process of manufacture and end use of the product, through which an inference can be drawn about the same. It wa

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. Agriculture
b. Pharma
c. Cement
d. Pulp and Paper
e. Fertilizer
f. Textile
g. Rice Mill
h. Food Industries
4.2 It is submitted that from the above inputs, process and end use of the product, it is inferred that the Geared Motor is a device in which an Electric Motor is fixed with the Gear Box for changing its speed and torque. In addition, the very first paragraph of the catalogue of the Geared Motor of applicant company mentions as follows :-
“Geared Motors and Gearboxes are the heart of any engineering product. It is not just the torque and speed but the reliability of the Geared Motor that defined the performance of your product or equipment.”
Gear Box is a device which is used to transmit mechanical power and speed from one shaft to other shaft. Gear Box helps in changing the direction as well as output RPM with the help of various combination in gearing. Gear box is mechanical power device. HSN code of Gear box is 8483 and GST rate of Gear box is 28%.
Electri

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GST rate of 28%. There is no specific entry for 'Geared Motor' in GST Schedule.
5.2 It is further informed that by assembly of 'Gear Box' and 'Electric Motor', a distinct product 'Geared Motor' is manufactured, which has no direct use, but it is used as parts in Machinery, Tools, Appliances industries. As there is no specific entry for 'Geared Motor', the rate of tax may be determined on the basis of its uses e.g. in the erstwhile VAT Act, the Gearbox used in machinery were known as Machinery Parts, Gearbox used in Automobiles were known as Auto Parts and Gearbox used in Tractor were known as Tractor parts and even though these three were Gearbox, as per different designs and use in different sectors, the tax rates were applicable accordingly.
5.3 It is also informed that the applicant has given information about 'Geared Motor' in Annexure A – Brief about company and Annexure B – Statement of interpretation by applicant, but it has not been clarified the sectors in which the said pr

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tted by the Commissioner of Central Excise & GST, Vadodara – I Commissionerate and the Assistant Commissioner, State Tax, Ghatak-51, Anand.
7.1 The issue involved in this case pertains to classification of the product 'Geared Motor' i.e. whether 'Geared Motor' falls under Chapter Heading 8483 or 8501 of the Customs Tariff Act, 1975. On the basis of the classification of the said product, it will be leviable to appropriate rate of Goods and Services Tax prescribed under Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017') and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017') or the Integrated Goods and Services Tax Act, 2017.
7.2 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Explanation. –

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f Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff.”
8.1 It is observed that 'Gears and gearing; gear boxes and other speed changers, including torque converters' fall under Chapter Heading 8483 whereas 'Electric Motors' fall under Chapter Heading 8501. The product 'Geared Motor' is an assembly product of the 'Electric Motor' and 'Gear Box'. It is submitted that there is n

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xplanatory Notes for 'Electric Motors' under Tariff Heading 8501 of the Harmonised System of Nomenclature, inter-alia, provides as follows :-
“(I) ELECTRIC MOTORS
Electric motors are machines for transforming electrical energy into mechanical power. ………
(A) ………
Motors remain classified here even when they are equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools.
………
(B) ……
[underlining supplied]
8.4 Thus, the Tariff Heading 8483 does not cover Gear Boxes or other variable speed changers combined with a motor. Motor remain classified under Tariff Heading 8501 even when they are equipped with pulleys, with gears or gear boxes, of with a flexible shaft for operating hand tools.
8.5 Therefore, on the basis of the Explanatory Notes of HSN under Tariff Heading 8483 and 8501, it is evident that the product 'Geared Motor', which is an assembly product of the 'Electric Motor' and 'Gear Box', will appropriat

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Mascot Entrade (P.) Ltd. Versus Union of India
GST
2018 (4) TMI 269 – GAUHATI HIGH COURT – 2018 (9) G. S. T. L. 5 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 13-12-2017
WP(C) 7729/2017
GST
Mr. Suman Shyam, J.
For The Appellant : M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech
For The Respondent : B. Sarma
JUDGMENT
This writ petition has been filed challenging the show cause notice date d 23.10.2017 issued by the respondent No.3 on the ground that after the enactmen t of the Central Goods and Services Tax Act, 2017 as well as the omission of Ent ry 92C from List-I of the Seventh Schedule of the Constitution, the said respond ent does not have any jurisdiction to enter into an enquiry in respect

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Amendments in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 506 Dated:- 13-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 13th December, 2017
SRO 506 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations o

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Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2017
4-1/2017 Dated:- 13-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
No. FD 47 CSL 2017
Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 13/12/2017
NOTIFICATION (4-1/2017)
In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.-(1) These rules may be called the Karnataka Goods and Services Tax (Ninth Amendment) Rules, 20

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wing proviso shall be inserted, namely:
"Provided that, any extension of the time limits notified by the Commissioner of State Tax shall be deemed to be notified by the Commissioner."
4. Amendment of rule 96.- In rule 96 of the said rules, after sub-rule (2), the following proviso shall be inserted, namely –
"Provided that, where the date for furnishing the details of outward supplied 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

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credit reversal
Query (Issue) Started By: – knr varma Dated:- 12-12-2017 Last Reply Date:- 26-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
manufacturing company manufacturing taxable and exempted goods(exemple. PAPPAD) , company purchased capital goods( Truck for transporting goods Gst 28%+Cess), packing material ( Gst 18%).
above case company can claim gst input tax credit 100% on capital goods and packing material
Reply By Ganeshan Kalyani:
The Reply:
Input Tax Credit

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Zero Rated Supplies to EOU/SEZ
Query (Issue) Started By: – Rakesh Agarwal Dated:- 12-12-2017 Last Reply Date:- 20-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
We are manufacturers & want to supply goods to EOU/SEZ without charging them IGST. In earlier pre-GST regime, we used to supply against CT3. Is there any provision for EOU/SEZ for the same ?
Best Regards
Rakesh
Reply By Somil Bhansali:
The Reply:
As per section 16(3) of the IGST Act supplies to SEZ will be considered as zero rated supplies.Zero rate supplies can be made with or without payment of tax.Therefore in case of supplies to SEZ supplier can supply without payment of tax and claim refund of accumulated credit.
However supply to EOU is con

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to set up a EOU in a Export Promotion Park at Mangalore, Karnataka. What is the Form-A mentioned in the earlier reply that I need to give my machine manufacturer for me to obtain the machinery at 0% tax?
I have given an 30% export obligation Bond to the Karnataka State Industrial Development Board.
Reply By Kishan Barai:
The Reply:
The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in “Form-A” bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP

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nal data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit at all times for verification by the proper officer, whenever required. A digital copy of Form – B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a Pen drive, as convenient to the said unit. The above procedure and safeguards are in addition to the terms and conditions to be adhered to by an EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015-20 a

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