Late Fee for Delayed FORM GSTR-5A Submission Now Reduced to Rs. 25 Per Day When Integrated Tax is Due.
Notifications
GST
Failure to furnish the return in FORM GSTR-5A by the due date – where
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Late Fee for Nil Tax GSTR-5 Filing Reduced to Ten Rupees Per Day for Delayed Submission.
Notifications
GST
Failure to furnish the return in FORM GSTR-5 by the due date – where the total amoun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Late GSTR-5 Submission with Central Tax Due? Pay Only Rs. 25 Per Day Late Fee.
Notifications
GST
Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of centr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Late Fee Imposed for Late GSTR-1 Submission; Reduced to Rs. 10/Day for Nil Supplies.
Notifications
GST
Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Late Fee of Rs. 25/Day for Delayed FORM GSTR-1 Submission When Outward Supplies Aren't Nil.
Notifications
GST
Failure to furnish the details of outward supplies for any month/quarter in FORM
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
CARRY FORWARD OF BALANCE CREDIT CENVAT + PLA IN
Query (Issue) Started By: – Nagaraj Bansode Dated:- 24-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
I Have failed to file the Trans 1 which is meant to carry forward the balance Cenvat credit in GST regime. as on the portal till 1 st half it was flashing that the date has been extened upto 31st Dec-17, hence on 28th morning i tried to open the trans 1 form it was locked. Now please give m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Temporary Import of Professional Equipment and Sports Goods Exempt from Customs Duty and IGST Under A.T.A. Carnet System.
Notifications
Customs
Exemption from Customs Duty and IGST – Temporar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ITC ELIGIBILITY FOR CORPORATE DAY OUT AMUSEMENT PARK GST
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 24-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
We are planning for a Corporate Day out taking all our staff to an amusement park. It is purely a staff welfare activity. Whether we can avail ITC of GST charged by the amusement park for their charges.
Reply By RAJA SWAMINATHAN:
The Reply:
The fundamental Condition for availing input tax credit is that there should be a valid Invoice in the name of Corporation, the services shall not be used for personal purpose, The above activity is not specifically prohibted under section 17(5) of the CGST act. fwhere credit ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rule 55A
Tax Invoice or bill of supply to accompany transport of goods.
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 55A of Central Goods and Services Tax Rules, 2017
1[55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rule 31A
Value of supply in case of lottery, betting, gambling and horse racing.
GST
Determination of Value of Supply
Rule 31A of Central Goods and Services Tax Rules, 2017
1[31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
2[(2) The value of supply of lottery shall be deemed to be 100/3[140] of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expression “Organising State” has the same meaning as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State;
(b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also; and
(c) “Organising State” has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.”
3.
Subst
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Labeling of MRP of pre-packaged commodities after Implementation/reduction of GST.
Trade Notice No. 16/2017-18 Dated:- 24-1-2018 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. 16/2017-18
Dated 24.01.2018
Sub: Labeling of MRP of pre-packaged commodities after Implementation/reduction of GST -reg.
Kind attention of all the members of Trade/Industry/Trade Associations/ Chambers of Commerce and Industry/RAC and all others concerned is invited to the letters bearing F.NO. WM-10(31)/2017 dated 04.7.2017 and 29.9.2017 issued by the Ministry of Consumer Affairs, Food and Public Dist
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Smooth processing of IGST Refunds.
Trade Notice No. 17/2017-18 Dated:- 24-1-2018 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. 17/2017-18
Dated 24.01.2018
Sub: Smooth processing of IGST Refunds-reg.
Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to circular No. 15/2017- Customs, dated. 09.10.2017 issued under F.No. 450/119/2017-Cus-IV by the CBEC, New Delhi in respect of refund of IGST paid on export of goods under rule 96 of CGST Rules, 2017. Further clarification is us under:
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a, majority of refund claims for exports made in July 2017 where due have been sanctioned. Refund claims of IGST paid for exports made in August, September and October 2017 are being sanctioned seamlessly wherever Returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3B and Table 6A of GSTR-1 on the GSTN portal and shipping bill on Customs EDI system by the exporter. It is essential that exporters should ensure that there is no discrepancy in the information furnished in table 6A of GSTR-1 and the shipping bill. It has been observed that certain common errors such as incorrect shipping bill number in GSTR-1, mismatch of invoice number and IGST amount paid, wrong bank account etc. are be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
creep in while filing table 6A of GSTR-1 of august 2017 and onwards. The facility for filing GSTR-1 for August 2017 would also be ready by 4th December 2017. In case of wrong entries made in July, Table 9 of GSTR-1 of august month would allow amendments to GSTR-1 of July 2017.
REFUND OF INPUT TAX CREDIT
As far as the refund of the unutilized input tax credit on inputs or input services used in making exports is concerned, exporters shall file an application in FORM GST RFD-01A on the common portal where the amount claimed as refund shall get debited from the electronic credit ledger of the exporter to the extent of the claim. Thereafter, a proof of debit (ARN: Acknowledgement Receipt Number) shall be generated on GSTN portal, which is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
CT/GST-14/2017/091 (02/2018-GST) Dated:- 24-1-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 02/2018-GST
The 24th January, 2018
No. CT/GST-14/2017/91.-In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s Loka Ispat Pvt. Ltd. Versus State Of U.P. And 3 Others
GST
2018 (6) TMI 457 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 117 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-1-2018
WRIT TAX No. – 55 of 2018
GST
Mr. Bharati Sapru And Mr. Neeraj Tiwari, JJ.
For The Petitioner : Shubham Agrawal
For The Respondent : C.S.C., A.S.G.I.
ORDER
The petitioner was carrying goods from Chhattisgarh to State of U.P. The petitioner submits that the goods were duly supported with all
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s Meenu Traders Thru Its Prop. Versus Union of India
GST
2018 (5) TMI 273 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 17 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-1-2018
Writ Tax No. – 58 of 2018
GST
MS. Bharati Sapru And Mr. Neeraj Tiwari, JJ.
For The Petitioner : Mr Naveen Chandra Gupta
For The Respondent : C.S.C., A.S.G.I.
ORDER
The instructions have been received by the learned Standing Counsel. No penalty order has been passed against the petitioner. The ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s. K.L. Johar & Co. and General Transport 2nd Floor, Punnachlil Building, Opposite Dreams Hotel, Ernakulam, Versus State of Kerala and Assistant State Tax Offier State Goods And Services Tax,
GST
2018 (4) TMI 366 – KERALA HIGH COURT – [2018] 1 GSTL 62 (Ker), 2018 (14) G. S. T. L. 167 (Ker.)
KERALA HIGH COURT – HC
Dated:- 24-1-2018
W. P. (C) No. 2666 of 2018
GST
P. B. Suresh Kumar, J.
For the Petitioner(s):- SRI.MANU RAMACHANDRAN SRI.T.S.SARATH, ADVS.
For the Respondent(s):- SRI.V.K.SHAMSUDHEEN, SR. GOVERNMENT PLEADER.
JUDGMENT
When this Court entertained a doubt as to whether the petitioners in this writ petition can maintain a joint writ petition, the learned counsel for the petitioners sought permission to wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
that the conveyance and the goods intended to be delivered to the distributor at Ottappalam were detained by the second respondent under Section 129 of the Central Goods and Services Tax and the Kerala State Goods and Services Act on account of the discrepancy of the documents, and the first petitioner has been given Ext.P1 notice directing them to show cause why action shall not be taken against them under Section 129 of the CGST and SGST Acts.
5. According to the first petitioner, they have received the goods and the documents of the goods intended to be delivered over to the distributor at Ottappalam; that there is absolutely nothing wrong with the documents and that therefore, proceedings shall not be initiated against them.
6. The gr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Meghalaya Goods and Services Tax (Amendment) Rules, 2018.
ERTS(T) 79/2017/Pt/44-003/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 3/2018
Dated Shillong, the 24th Jan, 2018
No. ERTS(T) 79/2017/Pt/44 – In exercise of the powers conferred by section 164 of the
Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and
Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Amendment) Rules,
2018.
(2) Save as otherwise provided, they shall come into force on the date of their Notification.
2. In the Meghalaya Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty
days” shall be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of this Chapter, the value in
respect of supplies specified below shall be determined in the manner provided
hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette
by the organising State, whichever is higher.
1| Page
OFF
OF
*
25 JAN 2018
11223-24
MEGHALAYA
C
(b) The value of supply of lottery authorised by State Governments shall be deemed
to be 100/128 of the face value of ticket or of the price as notified in the Official
Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold
in any State other than the organizing State.
(b) “lottery authorised by State Governments” means a lottery which is
authorised to be sold in State(s) other than the organising State also; and.-
(c) Organising State ha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
its, extending loans or advances in
so far as the consideration is represented by way of interest or discount, except in
case of a banking company or a financial institution including a non-banking
financial company, engaged in supplying services by way of accepting deposits,
extending loans or advances; and.-
(c) the value of supply of services by way of transportation of goods by a vessel from
the customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input
Service Distributor, may issue an invoice or, as the case may be, a credit or debit note
to transfer the credit of common input services to the Input Service Distributor, which
shall contain the following details:-
(i)
name, address and Goods and Services Tax Identification Number of
the registered person having the same PAN and same State code as t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
â55ATax Invoice or bill of supply to accompany transport of goods.- The
person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill
of supply issued in accordance with the provisions of rule 46, 46A or 49, in a case
where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B),
the following sub-rules shall be substituted, namely:-
(x)
“(4A)In the case of supplies received on which the supplier has availed the benefit of
the Government of Meghalaya Notification No. ERTS(T)65/2017/Pt-I/38, dated the
31st October, 2017, refund of input tax credit, availed in respect of other inputs or
input services used in making zero-rated supply of goods or services or both, shall be
granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of
Notification No. ERTS(T)65/2017/101, dated the 9th November, 2017 publish
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
from the 23rd October, 2017, in rule 96,
3 Page
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the
claim for refund”, the words “the system designated by the Customs or the proper
officer of Customs, as the case may be, shall process the claim of refund in respect of
export of goods shall be substituted;
”
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of
India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance
with the provisions of rule 89”.
(10) The persons claiming refund of integrated tax paid on exports of goods or
services should no
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupeesۥ
(i) in relation to a supply; or
(ii)
for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal
along with such other information as may be required at the common portal and a unique
number will be generated on the said portal:
4 Page
Provided that where goods are sent by a principal located in one State to a job worker
located in any other State, the e-way bill shall be generated by the principal irrespective of
the value of the consignment:
Provided further that where handicraft goods are transported from one State to anot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed tax and
cess charged, if any, in the document.
(2) Where 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 in FORM GST
EWB-01 electronically on the common portal after furnishing information in Part B of
FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-
way bill shall be generated by the registered person, being the supplier or the recipient, who
shall furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or
Bill of Lading, as the case may be.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
a transporter for transportation by road, the registered person shal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nsportation, the supplier or the recipient,
or as the case maybe, the transporter may not furnish the details of conveyance in Part B of
FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, 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 e-way bill shall not be valid for movement of goods by road
unless the information in Part-B of FORM GST EWB-01 has been furnished except in the
case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule
(5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the
recipien
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign
the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02 maybe generated by him on the said common portal prior to the movement of
goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter shall generate FORM
6 Page
GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be,
and may also generate a consolidated e-way bill in FORM GST EWB-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed if it has been verified in transit in
accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72
hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for
the period as mentioned in column (3) of the Table below from the relevant date, for the
distance, within the country, the goods have to be transported, as mentioned in column (2) of
the said Table:-
Table
Sl. no.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km or part thereof thereafter
One additional day:
Provided that the Commissioner may, by notification, extend the validity period of e-
way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods
cannot be transported within the validity period of the e-way bill, the transpo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, it shall be deemed that he has
accepted the said details.
(13) The e-way bill generated under this rule 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 rule, no e-way bill is required to be
generated—
(a)
(b)
(c)
where the goods being transported are specified in Annexure;
where the goods are being transported by a non-motorised conveyance;
where the goods are being transported from the port, airport, air cargo
complex and land customs station to an inland container depot or a container freight
station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State as the
Commissioner of State Tax, in consultation with the Principal Chief Commis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
baggage transported by Department of Posts
+
5.
6
7.
00
Natural or cultured pearls and precious or semi-precious
stones; precious metals and metals clad with precious metal
(Chapter 71)
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
Currency
Used personal and household effects
Coral, unworked (0508) and worked coral (9601).”;
(xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words
“Notwithstanding anything contained”, the words “Notwithstanding anything contained in”
shall be substituted;
(xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the
words “carried out by any”, the words “carried out by any other” shall be substituted;
(xiv) in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely:-
“Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
9 Page
(Amount in Rs.)
Sr.
No.
Invoice det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated
cess tax
tax and
tax and
cess
involved
involved
in debit
in credit
note, if
note, if
any
any
tax and
cess
(8+9+10–
11)
No. Date Value No. Date Taxable Amt.
Value
1
2 3 4
5 6
7 8 9
10
11
12
(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST
EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
11 | Page
E-Way Bill No.
E-Way Bill date
Generator
(See rule 138)
E-Way Bill
Valid from
Valid until
PART-A
A.1 GSTIN of Supplier
A.2 GSTIN of Recipient
A.3 Place of Delivery
A.4 Document Number
A.5 Document Date
A.6 Value of Goods
A.7 HSN Code
A.8 Reason for Transportation
PART-B
B.1 Vehicle Number for Road
B.2 Transport Document Number
Notes:
1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at
four digit level for taxpayers having annual turnover above five crore ru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
m the 1st February, 2018, in FORM GST INV-01, for the letters “UT”,
the words “Union territory” shall be substituted.
13 Page
Sd/-
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 79/2017/Pt/44-A
Copy to:-
Dated Shillong, the 24th Jan, 2018
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Minister.
3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
4. P. S. to the Additional Chief Secretary i/c ERTS Department for favour of information of
the Additional Chief Secretary.
5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New
Delhi-110001
6. The Secretary to the Govt. of Meghalaya, Finance Department/ERTS Department.
✓ The Commissioner of Taxes, Meghalaya, Shillong for favour of information and
necessary action.
8. Al
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Waives the amount of late fee payable the details of outward supplies for any month/quarter in FORM GSTR-1.
ERTS(T) 79/2017/Pt/45-004/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 004/2018
Dated Shillong, the 24th Jan, 2018
No. ERTS(T) 79/2017/Pt/45 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the de
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Waives the amount of late fee payable the return in FORM GSTR-5.
ERTS(T) 79/2017/Pt/46-005/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 005/2018
Dated Shillong, the 24th Jan, 2018
No. ERTS(T) 79/2017/Pt/46 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this not
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Waives the amount of late fee payable the return in FORM GSTR-5A.
ERTS(T) 79/2017/Pt/47-006/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 006/2018
Dated Shillong, the 24th Jan, 2018
No. ERTS(T) 79/2017/Pt/47 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this no
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Waives the amount of late fee payable the return in FORM GSTR-6.
ERTS(T) 79/2017/Pt/48-007/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAIVWS DEPARTMENT
Notification
No. 007/2018
Dated Shillong, the 24th Jan, 2018
No. ERTS(T) 79/2017/Pt/48 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this no
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
ERTS(T) 79/2017/Pt/49-008/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STANTS DEPARTMENT
Notification
No. 008/2018
Dated Shillong, the 24th Jan, 2018
No. ERTS(T) 79/2017/Pt/49 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Good
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Waiver of a portion of the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for failure to file the return in FORM GSTR-4 – within the due date.
G.O.Ms.No.033 Dated:- 24-1-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(Commercial Taxes-II)
[G.O.Ms.No.033, Revenue (Commercial Taxes-II), 24th January, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notifying the effective date for certain provisions of Andhra Pradesh goods and services tax rules.
G.O.Ms.No.034 Dated:- 24-1-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(Commercial Taxes-II)
[G.O.Ms.No.034, Revenue (Commercial Taxes-II), 24th January, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby appoi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Andhra Pradesh Goods And Services Tax (Fourteenth Amendment) Rules, 2017
G.O.Ms.No.035 Dated:- 24-1-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
=============
Document 1Registered No. HSE-49/2016
GOVERNME
OF ANDHR
RA PRADES
RIGHT TO
INFORMATION
सतà¥à¤¯à¤®à¥‡à¤µ जयते
ఆంధà±à°°à°ªà±à°°à°¦à±‡à°¶à± రాజపతà±à°°à°®à±
THE ANDHRA PRADESH GAZETTE
PUBLISHED BY AUTHORITY
PART I EXTRAORDINARY
No.72
AMARAVATI, WEDNESDAY, JANUARY 24, 2018
G.979
NOTIFICATIONS BY GOVERNMENT
X
REVENUE DEPARTMENT
(Commercial Taxes-II)
FOURTEENTH AMENDMENT TO ANDHRA PRADESH GOODS AND SERVICES TAX
RULES.
[G.O.Ms.No.35, Revenue (Commercial Taxes-II), 24th January, 2018.]
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra
Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the
Government hereby makes the f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mended
with effect from a date earlier than the date of submission of the
application in FORM GST REG-14 on the common portal except with
the order of the Chief Commissioner for reasons to be recorded in
writing and subject to such conditions as the Chief Commissioner may,
in the said order, specify.”;
In rule 89, for sub-rule (4), the following shall be substituted,
namely:-
“(4) In the case of zero-rated supply of goods or services or both
without payment of tax under bond or letter of undertaking in
accordance with the provisions of sub-section (3) of section 16 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of
input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover
of zero-rated supply of services) x Net ITC÷Adjusted Total Turnover
Where, –
(A)
(B)
(C)
(D)
(E)
“Refund amount” means the maximum refund that is admissible;
“Net ITC” means input tax credit availed on inputs and input
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he supply of
services has not been completed during the relevant period;
“Adjusted Total turnover” means the turnover in a State or a
Union territory, as defined under clause (112) of section 2,
excluding –
[Part-I
January 24, 2018]
(iv)
(F)
ANDHRA PRADESH GAZETTE EXTRAORDINARY
(a) the value of exempt supplies other than zero-rated supplies
and
(b) the turnover of supplies in respect of which refund is claimed
under sub-rules (4A) or (4B) or both, if any, during the relevant
period;
“Relevant period” means the period for which the claim has been
filed.
(4A) In the case of supplies received on which the supplier has availed
the benefit of notification issued vide G.O.Ms No.496 Revenue (CT-II)
Dt.03.11.2017, refund of input tax credit, availed in respect of other
inputs or input services used in making zero-rated supply of goods or
services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed
the benefit of notification issued vide G.O.Ms No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(b) in sub-rule (3), in clause (a), the words “and the price of the supply
covered under a single tax invoice exceeds five thousand rupees,
excluding tax paid, if any” shall be omitted;
(v) In rule 96 –
(a) in the heading, after the words “paid on goods”, the words “or
services” shall be inserted;
(b) after sub-rule (8), the following sub-rule shall be added, namely:-
“(9) The persons claiming refund of integrated tax paid on export of
goods or services should not have received supplies on which the
supplier has availed the benefit of notification issued in G.O.Ms No.496
Revenue (CT-II) Dt.03.11.2017or notification issued inG.O.Ms No.487
Revenue (CT-II) Dt.31.10.2017or notification No. 41/2017-Integrated
Tax (Rate) dated 23rd October, 2017.”;
Note: This amendment shall be deemed to have come into force with effect
on and from 23-10-2017.
(vi)
for FORM GST REG-10, the following form shall be substituted,
namely:-
3
4
ANDHRA PRADESH GAZETTE EXTRAORDINARY
(i)
(!!)
(iii)
“Form GST REG-10
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ne 1
Address of the Authorised Signatory
Address line 2
Address line 3
2.
Date of commencement of the online
service in India.
DD/MM/YYYY
[Part-I
Uniform Resource Locators (URLS) of the website through which taxable services
are provided:
3
1.
2.
3…
4
Jurisdiction
Center
Bengaluru West, CGST
Commissionerate
January 24, 2018] ANDHRA PRADESH GAZETTE EXTRAORDINARY
Details of Bank Account of representative in India(if appointed)
Account
5
Number
Bank Name
Documents Uploaded
6
1.
2.
3
4.
Type of account
Branch
Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as
per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is
true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
I,
hereby declare that I am authorised to sign on behalf of
the Registrant. I would charge and collect tax liable from the non-assesse
online recipient located in taxable te
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
py. For shared properties also, the same documents
may be uploaded.
Proof of :
Scanned copy of the passport of the Non-resident tax payer with VISA
details. In case of Company/Society/LLP/FCNR/ etc. person who is
holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is
registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank
Statement
Opening page of the Bank Passbook held in the name of the Proprietor
/ Business Concern – containing the Account No., Name of the Account
Holder, MICR and IFSC and Branch details.
Scanned copy of documents regarding appointment as representative
in India, if applicable
5
6
5.
ANDHRA PRADESH GAZETTE EXTRAORDINARY
Authorisation Form:-
For Authorised Signatory mentioned in the application form,
Authorisation
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ficate shall not be mandatory for
such persons. The authentication will be done through
Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as
specified under section 14 of Integrated Goods and Services
Tax Act, 2017.”;
(vii) in FORM GST REG-13,
a. in PART-B, in the TABLE at serial no. 4, in column No.2, for the
words, “Address of the entity in State” the words, “Address of the
entity in respect of which the centralized UIN is sought”, shall be
substituted.
b. in the Instructions for the words, “Every person required to
obtain a unique identity number shall submit the application
electronically” the words, “Every person required to obtain a
unique identity number shall submit the application electronically
or otherwise. ” shall be substituted.
(viii) for the FORM GSTR-11, the following form shall be substituted,
namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification
Number (UIN)
Year
Tax
Peri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd is sought.”;
(ix) for FORM GST RFD-10, the following form shall be substituted,
namely:-
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any
Multilateral Financial Institution and Organization, Consulate or
Embassy of foreign countries, etc.
1. UIN :
2. Name:
3. Address
:
4. Tax Period (Quarter)
: From
To
7
8
ANDHRA PRADESH GAZETTE EXTRAORDINARY
5. ARN and date of GSTR11
Date
: ARN
6. Amount of Refund Claim:
:
State
Central
Tax
State/UT Tax
Integrated
Cess
Tax
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification:
I
as an authorised representative of > hereby solemnly affirm and
declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed
there from.
That we are eligible to claim such refund as specified agency of
UNO/Mu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
