Goods and Services Tax

Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017
1018/2017/9(120)/XXVII(8)/2017 Dated:- 5-12-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 1018/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 05/12/2017
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause  Act, 1904 (as applicable in the State of Uttarakhand), the Governor is pleased to make the  following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017
1.  Short title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall come into force with effect from 15th day of November,  2017.
2.  A

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shall be substituted.
4.  Insertion of new Rule 97A
After rule 97 of the “'Principal Rules”, the following rule shall be  inserted, namely:-
97A. 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.
5.  Insertion of new Rule 107A
After rule 107 of the “Principal Rules”, 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  prescribe

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by the Deputy or Assistant Commissioner or State Tax Officer,
within three months from the date on which the said decision or order is communicated to such person.
 (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to
(a)     the Additional Commissioner (Appeals) where such decision  or order is passed by the Joint Commissioner;
(b)     the Additional Commissioner (Appeals)/Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the State Tax Officer ,
within six months from the date of communication of the said decision or order.
7.  Insertion of new FORM-GST-RFD-01A
After the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual ta

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to SEZ unit/ SEZ developer(with payment of tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)
Recipient of deemed export
 
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.  
Signature
Name –
Designation / Status
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.  
Signature Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by

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p;                             
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
 
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. 
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
 (Name)
Designation/ Status
 
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply o

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nbsp;
Filing Date
 
5. 
Reason of Refund
 
6. 
Financial Year
 
7. 
Month
 
8. 
Order No.:
 
9. 
Order issuance Date:
 
10. 
Payment Advice No.:
 
11. 
Payment Advice Date:
 
12. 
Refund Issued To : 
Drop down: Taxpayer / Consumer Welfare Fund
13. 
Issued by:
 
14. 
Remarks:
 
15. 
Type of Order
Drop Down: RFD- 04/ 06/ 07 (Part A)
16. 
Details of Refund Amount (As per the manually issued Order):
 
 
(Radha Raturi)
Principal Secretary
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Anti-Profiteering provisions – How far desirable? Anti-Profiteering provisions – How far desirable? Anti-profiteering provisions under GST-How far desirable
By: – Srinivasan Krishnamachari
Goods and Services Tax – GST
Dated:- 4-12-2017

There is a new provision Section 171 in the CGST Act read with Rules 122 to 137 of the CGST Rules that enable the Government to constitute an authority to monitor the prices that businesses charge for goods and services, following the introduction of GST and reduce it commensurate to the GST gains , if not passed on already to consumers.
This is in line with the Constitution of India providing for price control in the concurrent list or what is otherwise called as List III of Schedule VII of entry 97 where among other things dealt therein, taxation matters are one.
The fact that Center and States have concurrent powers to legislate from list III did not however witness either of them making any anti-profiteering Legislation except i

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n cartelize to hold on to the gains to strengthen their lobby to retain the GST gains. In such an event the role of the oversight agency assumes relevance and importance post GST.
It is also felt at the same time that it will be too difficult like finding some needles in the haystack, to pinpoint those who profited in a given case of reduction in the post GST scenario compared to before and after the tax change.
Further, the job of such an agency will be even otherwise pretty much difficult since reduction in prices could be genuinely attributable to very many factors other than a rate reduction as it is fervently believed by the Government.
May be it is good to have such an Oversight Agency in place lest the prospect of a progressive reduction in rates on the successful functioning of GST should lead to profiteering tendencies among businesses.
Well, in that sense it is good to have it but not good enough if the Government went with the hare of reform and hunted hard with the houn

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T in their Country to assess the impact of the reduction in rates on prices across various sectors of goods and services and across their country.
Penal actions were tarried and taken only in 14 cases across the country. Will you believe it and that too only on specific study and information that gains were made but were not parted to the consumers?
The result was that they were left with good enough time to gather adequate price data bearing upon taxes such that they could persuade business to pass on the tax benefits to the people in the form of reduced prices.
Even the Malaysian experiment reveals that the country prepared the business and people for two long years before GST could be introduced as a unified central tax at a meager rate of 6%.
The Malaysian Customs Department provided enough education and software support of accounting packages to business, tuned to handle GST with ease unlike the unfortunate Indian experience of glitches ridden electronic framework that GSTN h

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other factors to have had a positive influence on price in my personal opinion for the following reasons;
There is only a thin line between Profit and Profiteering. What is the guarantee that what business considers a normal profit may be treated as profiteering by the Government. Profit is considered a legitimate reward for risk taken by the business.
Profit is normally influenced by variety of factors like operational efficiency, demand-supply proposition, a new market advantage, Price penetration, seasonality of a product or services so on and so forth.
In such a situation, if a businessman earns a slightly higher profit it would not perhaps require under Anti-profiteering clause to pass on the benefit to his customer always?
There is no straight formula prescribed under the regulations to quantify the impact of input tax credits or the reduction in the price on account of any reduction in the tax rate with the final prices of goods or services. How to deal with this under GST

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credits available instead of non-recoverable taxes etc) of the same products or class of products. GST would then apply to that new GST exclusive selling price.
Once the tax commenced, the prices set by businesses should be commensurate with the relevant market sensitivities, expectations and acceptance.
As noted by the Chairman of the ACCC, any well informed, competitive market operating in a climate of low inflation and good corporate citizenship can alone ensure that the vast majority of businesses will act fairly.
For most Indian businesses, complying with these provisions is no small matter.
It is reasonable to expect that in a dynamic, competitive and diverse market such as India, market forces will ensure that any reduction in an Indian business' cost base on account of the GST will flow through to lower prices
As part of anti-profiteering strategies for business, they must be encouraged to follow non profiteering policies by first providing them with
a) Adequate tools a

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uction agreeable to business and consumers in a happy way.
Some time, supply chain cost is reduced purely due to business efficiency. Such situations may not require price reduction
The GST rate fixation exercise has followed largely the template of superimposition of the present central and state taxes and rounding off all the rates to the nearest higher percentage, as understood from the FM's recent remarks.
As can be seen, the gap between the old rate and the new being so narrow except perhaps in the 178 items shifted with effect from 15th November from 28% to 18% and a few others from 18% to 12%, that it is tough to take any anti-profiteering measure at this instant.
In fact, it is argued that the entire tax fitment exercise cuts the aggregate of the old taxes so fine in relation to the new rates and careful blocking of ITC in many cases, that it would almost leave one with no big gain accruing due to the change that it should be termed unlawful.
However, whatever be the gain,

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Amendments made to the GST law based on 23rd GST Council Meeting
By: –
Goods and Services Tax – GST
Dated:- 4-12-2017

The decisions taken by the GST Council in its 23 meeting has been given effect through a series of Notification and Orders. The key takeaways of the amendments with reference to the relevant notifications and orders are as follows:-
Notification No. 55/2017-Central Tax , dt. 15-11-2017
* Twelfth amendment to CGST Rules, 2017 was made wide this Notification.
* Procedure and form for Manual filing of the Refund application through GST-RFD-01 A has also been incorporated in the Rules vide this notification.
Notification No. 56/2017-Central Tax, dt. 15-11-2017
Sl No.
Month
Last date for filing of return in FORM GSTR-3B and making payment of tax
1
January, 2018
20th February, 2018
2
February, 2018
20th March, 2018
3
March, 2018
20th April, 2018
Notification No. 57/2017 – Central Tax dt. 15-11-2017
Ø Persons having Aggregate Turnove

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eptember and October, 2017.
11th December, 2017
Notification No. 60/2017 – Central Tax dated 15-11-2017
3.
GSTR-5A
July, August, September and October, 2017.
15th December, 2017
Notification No. 61/2017 – Central Tax dated 15-11-2017
4.
GSTR-6
July, 2017
31st December, 2017
Notification No. 62/2017 – Central Tax dated 15-11-2017
5.
GST ITC-04
July to September, 2017
31st December, 2017
Notification No. 63/2017 – Central Tax dated 15-11-2017
Notification No. 64/2017- Central Tax dated – 15-11-2017
Sl.No.
Particulars
Late fee payable
1.
Late fees payable on late filing of GSTR- 3B from October, 2017 onwards
Ø ` 25 per day during which failure continue under both CGST and SGST individually
Ø ` 10 per day during which failure continues if central/state tax payable is Nil
Notification No. 65/2017- Central Tax dated – 15-11-2017
Suppliers making supply of service through E-Commerce operator shall not obtain registration in the state/special category s

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reparations, leather articles, ply board, wall paper, artificial flowers, etc. has been reduced from 28% to 18%.
Notification No 42/2017- Central Tax (Rate) & Notification No. 44/2017- Integrated Tax (Rate) dated 14.11.2017 to be effective from 15.11.2017
Ø Amended Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 to provide further exemptions to certain goods and also to rationalize certain exemptions provided earlier.
Ø Exemption has been extended to goods like manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, dried makhana, guar meal, uranium ore concentrate, bangles of lac/shellac, coconut shell, Hop cones with certain conditions.
Notification No 43/2017- Central Tax (Rate) & Notification No. 45/2017- Integrated Tax (Rate) dated 14.11.2017 to be effective from 15.11.2017
Ø Purchase of Raw cotton from an agriculturist to attract tax under Reverse charge mechanism. The r

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s (experimental purpose);
(c) Computer software, CD-ROM, recorded magnetic tapes, microfilms, microfiches;
(d) Prototypes, the aggregate value of prototypes received by an institution < ₹ 50000 in F.Y. Public funded research institution other than a hospital 5% University Indian Institute of Technology Indian Institute of Science, Bangalore National Institute Technology/ Regional Engineering College Research institution, other than a hospital Departments and laboratories of the Central Government and State Governments, other than a hospital Goods mentioned in (a), (b) & (c) Regional Cancer Centre (Cancer Institute) Notification no. 46/2017- Central Tax (Rate) & 48/2017- Integrate Tax (Rate) dated 14.11.2017 to be effective from 15.11.2017 Sl.No. Services Rate Condition 1. Standalone Restaurants/mess/canteen (whether dine in or take away) 5% No ITC 2. Restaurants in Hotels, hotels, inns, guest houses, clubs, campsites or other commercial places having declar

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Refund procedure initiated under GST
By: –
Goods and Services Tax – GST
Dated:- 4-12-2017

Refund procedure for refund claims in respect of zero rated supplies has been initiated by the Government. However, the refund process for other cases has not been initiated as of now. The details of refund process are discussed herein below for each situation wherein refund may be claimed under section 54(3) of the CGST Act, 2017:-
Sl. No.
Refund may be claimed for
Form
Condition
Procedure
1.
IGST [1] paid on Export of Goods
No separate application required
* GSTR-3B for the month in which supply has been made has been furnished;
* The information relating to exports shall be furnished in Table 6A of FORM GSTR-1 after the

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refund.
* Once the refund payment is credited to the account of the taxpayers, the ICEGATE system will share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.
2.
IGST paid on export of services [2]
RFD-01A (manually)
* GSTR-3B to be filed;
* Print out of GST RFD- 01A to be filed manually with the jurisdictional GST officer (Centre or State) along with relevant documentary evidences.
* Completeness of application and availability of the supporting documents in totality will be checked on filing of application.
* Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 will be issued within 15 days from the dat

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d manually in the appropriate jurisdiction.
* Initial Scrutiny of the documents and communication of deficiency if any.
* Issuance of acknowledgement manually within 15 days.
* Grant of provisional refund within 7 days from issuance of acknowledgement.
* Detailed scrutiny of refund application along with submitted documents.
* Notice will be issued if sanction able amount is less than the amount applied for.
* Claimant to reply within 15 days from receipt of notice.
* Final sanction of the refund to be made by the proper officer manually and amount paid provisionally to be adjusted.
5.
ITC accumulated supplies made to SEZ unit/ SEZ developer without payment of taxes [3]
6.
ITC accumulated due to inverted tax structure
RFD

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GST on Tooling development charges – Export
Query (Issue) Started By: – K.Srinivasan Kuppuswamy Dated:- 4-12-2017 Last Reply Date:- 9-3-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
We are casting manufacturing industry . To manufacture castings we need to develop tool as per the overseas customer specification. Once the tool is developed and after submission of samples approved by customer we used to raise debit note on overseas customer .
The tool retained by us for further manufacture of components .
In the pre GST regime there is no excise duty applicable on debit for the tool cost recovery from overseas customer.
Please provide your valuable views in the GST regime whether GST is applicable on debit note on

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new tool as per customer specifications / drawings and debit note raised for recovery for the tool.
Tool retained by us for further manufacture of components.
Whether the debit note will be treated as export of goods or export of service and GST applicability
Regards
K Srinivasan
Reply By Ramaswamy S:
The Reply:
Yes the tool is retained for the purpose of manufacture of components. The tool is developed and the sample is approved by the customer. It can be treated as a supply of service (export of service). No GST is payable.
If you have to treat it as supply of goods, then it cannot be considered as an export as there is no shipping bill to prove that the goods have left the country.
The point of service is intra state and CGST+SG

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debit note on overseas customer .
The tool retained by us for further manufacture of components .
In the pre GST regime there is no excise duty applicable on debit for the tool cost recovery from overseas customer.
Please provide your valuable views in the GST regime whether GST is applicable on debit note on overseas customer for the tooling cost recovery for which the tool retained by us for further manufacturing of components.
Can we split the tool cost into two one portion is tool cost and other portion is development charges.
Development charges debit note on export customer will attract GST.
Whether can we split tool cost.
manufactures those who are developing the tool for customer for manufacturing of components unable to rai

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GST on Penalty on foreign bills
Query (Issue) Started By: – Deepak Birla . Dated:- 4-12-2017 Last Reply Date:- 28-8-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Company B is importing various goods . In purchase order there is the clause of penalty deduction for late delivery of goods. When goods are delivered late, penalty is deducted from vendor bill which is in foreign currency. Question is whether GST is applicable on deduction of penalty based on tolerating of an act of

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Query on Registration
Query (Issue) Started By: – Archna Gupta Dated:- 4-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
My query is as below:
Suppose a person providing services having office in Delhi. His turnover is suppose 600000/- but he takes voluntary registration under GST in Delhi. After a month he opens another office in Bangalore. My question is that is he bound to take registration in Bangalore also or he can continue his business as r

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Applicability of GST rate with cess on Sale of Used cars
Query (Issue) Started By: – MAHENDRABHAI DESAI Dated:- 4-12-2017 Last Reply Date:- 4-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
We would like to know the clarification on Applicability of GST rate with cess on Sale of Used cars owned by Director of the company and accounted in the books of Company.
pl . advise the above, with relevant amended notifications.
Thanks with regards.
Reply By Ganeshan Kalyan

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Court Rules GST Detaining Officers Shouldn't Address Misclassification; Goods Released on Simple Bond.
Case-Laws
GST
Detention of goods under GST – inter-state or intra-state supply – The iss

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Zebronics India Private Limited Versus State of U.P. & 3 Others
GST
2018 (4) TMI 1074 – ALLAHABAD HIGH COURT – 2018 (18) G. S. T. L. 214 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 4-12-2017
Writ Tax No. – 799 of 2017
GST
BHARATI SAPRU AND SAUMITRA DAYAL SINGH, JJ.
For the Petitioner: Shri Shubham Agrawal, Advocate and Shri Lokesh Mittal, Advocate
For the Respondent: C.S.C., A.S.G.I.
JUDGEMENT
Heard Shri Shubham Agrawal along with Shri Lokesh Mittal, learned counsel for the petitioner and Shri C.B.Tripathi, learned Standing Counsel for the department.
This writ petition has been filed by the petitioner to challenge the seizure order dated 16.11.2017 passed by the respondent no.4, Assistant Commissioner, State Tax/Sta

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on the solitary allegation of absence of Transit Declaration Form (hereinafter referred to as the 'TDF'). However, no defect was noticed or alleged with respect to the Tax Invoice and the Goods Receipt and the facts disclosed therein.
The petitioner further alleges that it downloaded the TDF on the same day i.e. on 15.11.2017 (A copy of the same has also been annexed with the writ petition) and filed its reply along with the TDF but the goods were seized on 16.11.2017. Subsequently, a penalty notice was also issued to the petitioner in response to which the petitioner again reiterated his stand of the goods being transported from Chennai to Dehradun by way of stock transfer against valid Tax Invoice, Goods Receipt and also it relie

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a transaction of inter-state trade, and there being no requirement under the CGST Act for the goods to be accompanied with the TDF, the breach alleged is mere technical.
Opposing the aforesaid prayer Shri C.B. Tripathi, learned Standing Counsel submits that in the first place the TDF had not been submitted by the petitioner at the stage of seizure but only at the stage of penalty in reply to the penalty notice. However, learned Standing Counsel does not dispute the fact that the TDF was downloaded by the petitioner on 15.11.2017 at 10.39 pm. Also he is unable to show from the penalty order how the respondent no.4 has inferred the intention to evade tax.
It is clear that the goods have been detained, seized and penalty has been imposed mer

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Nomination of Nodal Officer to monitor issue in SGST Notifications.
15/2017-GST Dated:- 4-12-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Y. MHATHUNG MURRY
Commissioner of State Taxes
Opposite D.C. Office
Dimapur-797112
email: mhathungg.gmail.com
Dated: 4th December 2017
ORDER No.15/2017-GST
As decided in the last officers meeting preceding the 22nd GST Council meeting held on 6th October 2017, Shri. C. Lima

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Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.
151/2017 Dated:- 4-12-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.
F.No. S/12-Misc-35/2017-18 CRC (SAD-I) NS-III
Date : 04/12/2017
PUBLIC NOTICE NO. 151/2017
Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during  GST regime- reg.
Attention of all Exporters, Importers, Customs Brokers, Members of Trade is invited to Notification No.42/2017-Cus dated 30.06.2017, Notification No. 102/2007-Cus dated 14.09.2007& Notification No. 93/2008 dat

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nvisaged by extant provisions of law.
4. Refund claims submitted by importers are also being processed in terms of the said Notification No. 42/2017 – Cus dated 30.06.2017. However, in order to clarify the doubts and to streamline the procedure, it is being proposed that refund claims filed to avail refund of 4% ACD (paid prior to 1st July 2017 and sales made thereafter), importers are required to submit following documents/declaration:
(i) “Annexure – A” (Calculation work sheet)
(ii) “Revised Annexure – B” (Self declaration by the importer)
(iii) “Revised Annexure – C” (Summery of sale invoices)
(iv) “Revised Annexure – S” (Certificate by C.A.)
(v) The importers are also required to submit evidence/proof of payment of IGST or CGST + SGST/UTGST as the case may be.
5. The procedure as prescribed under Public Notice No. 43/2008 dated 06.06.2008 and Facility Notice No. 53/2010 dated 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.

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ended by
Notification No 42/2017-Cus dated 30.06.2017 is being claimed and is required to be given
effect because the following conditions are stipulated therein are fulfilled in the respect of
the Bill of Entry No.
and Challan No.
Dated
a)
b)
c)
d)
e)
Dated
We are registered with VAT /CST/GST authorities of Department of Trade &
Taxes, Govt. of under TIN Registration No.
and
GST Registration No._
We, the importer of the said goods have paid all duties, including the said
additional duty of Customs leviable thereon, as applicable, at the time of
importation of the goods under the said Bill of Entry No.
dated
While issuing the invoice for sale of the said goods, we, the importer, have
specifically indicated in the invoice that in respect of the goods covered therein,
no credit of the additional duty of customs levied under Sub-section (5) of Section
3 of the Customs Tariff Act, 1975 shall be admissible to the buyer and a stamp on
the invoice (to state that no CEN

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iven in the attached sheet along with the original of
the Challans depositing the Tax and Invoices raised in this regards.
We, the importer have provided copies of the following documents along with the
refund claim.
i.
ii.
Original of the Bills of Entry and Challan detailed in attached sheet as the
documents evidencing payment of the said additional duty.
Original of the Challans evidencing payment of appropriate Sales
Tax/Value Added Tax, IGST/CGST/SGST/UTGST etc, as the case may
be, by us the importer, on sale/supply of such imported goods.
The Refund claim in respect of the Bill of Entry No.
as above, is filed on the month of
Dated
with the jurisdictional Customs Officer
for sanction of the refund claim satisfying that the conditions referred to in Para 2 of the
said Notification No. 102/2007 dated 14/09/2007 as amended by Notification No. 42/2017-
Cus dated 30.06.2017are fulfilled.
Place:
Date:
For M/s.
Signature of the Applicant.
ANNEXURE-C
SUMMARY OF SALE

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at the time of customs clearance and now
covered by the refund claim has not been passed on to the customers and this amount
has not been included in the sale/supply value.
4. Amount of Customs duty received as refund of duty deposited at the time of Customs
clearance will be treated appropriately for tax purpose.
Place:
Date:
For M/s.
Signature of the Applicant. :
ANNEXURE – S
Consolidated Certificate from the statutory auditor/Chartered Accountant towards unjust
enrichment, payment of appropriate ST/VAT/SGST/CGST/IGST/UTGST, correlating
payment of ST/VAT/SGST/CGST/IGST/UTGST with the sale/supply invoices and
sale/supply through consignment agent/stockist for the purpose of refund of the Special
Additional Duty in pursuance to Notification No. 102/2007-Customs dated 14/09/2007 as
amended by Notification No. 42/2017-Cus dated 30.06.2017.
dated
dated
and
With regard to the imports under Bill of Entry No..
TR-6 Challan No.
wherein the Special Additional Duty

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VAT/ST/SGST/CGST/IGST/UTGST has been paid as below:-
Amount of Amount
of Amount of
VAT/SGST/VAT/SGST/CGS VAT paid by
input
credits
adjustment of
tax
CGST/IGST T/IGST/ UTGST
/UTGST
payable
paid online
Details of S. No. and Date of
the entries verified from the
records
of
the
VAT/SGST/CGST/IGST/UTGST
Tax payer
Date
S. No.
5.
The refund being claimed herein is being shown in the Books of Account / Balance
Sheet as Amount due as refund of Additional duty of Customs and same amount has not been
passed on to the buyers of the sale/supply of goods. After examination / audit the records, it is
verified from records that the details as given in the enclosed Summary of Sale/supply
invoices are true details thereof. As required for examination of the principle of unjust
enrichment in the case before sanction of refund under Notifn. No. 102/2007
dated 14/09/2007, this is certified that the burden of 4% CVD / SAD has not been passed on
by the importer to the buyer and t

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Work contract under gst
Query (Issue) Started By: – satyanarayana korraprolu Dated:- 2-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
My Client Operating Work Contract Business, We were register under GST and MSME and got licenses.
Business Activity : JCB Machinery Equipment Renting and leasing of Earth Works ,construction and civil-engineering Works.
While Register Under GST, We Choose Option SAC:00440410. We Charged GST Rate is 18%.
Kindly Gudie us
a) ITC is available for this work
b) GST Returns(GSTR-3B) Not Yet Prepared From Aug 2017 to Till date.
c) Business Operation Starting from Sep 2017.
d) TDS to be deducted on this Work.
e) GST Return(GSTR-3B,GSTR-1) Filling Process

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and they will be treated as supply of goods since according to Section 7 (1) of CGST Act, 2017 "”supply” includes
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business."
Reply By Rakesh Sarswat:
The Reply:
Only construction and civil engineering works will fall under the definition of works contract whereas renting & leasing of JCB machinery shall amount to supply of service if you have just provided the right to use such goods but you have not transferred the title of such goods.
Its depend on an agreement for the leasing of JCB machine whether it is a

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GST on transfer of goods from one state to another state
Query (Issue) Started By: – N Balachandran Dated:- 2-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
We have plant machinery imported from china and kept in Orissa for setting up of Ammonia Plant. Due to non availability of Land in Orissa, we are planning to shift the entire equipment to West Bengal for setting up of Ammonia Plant. whether GST is applicable when we are moving from Orissa to West Bengal? If so,
The production of ammonia will start only after 5 years, what will happened to Credit of GST paid on these equipments?
Pl clarify
Regards
N.Balachandran
Reply By KASTURI SETHI:
The Reply:
In my view GST is not applica

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Input Tax Credit under GST
By: –
Goods and Services Tax – GST
Dated:- 2-12-2017

Goods and Service Tax (GST) in India provides for seamless and continuous flow of input tax credit (ITC). In the earlier tax regime, cascading of tax is significant due to non-availability of ITC at various stages. Credit of taxes like CST, Entry Tax, and Luxury Tax was not available which became cost of the goods/services. Credit of VAT was not available to manufacturers and service providers and CENVAT credit and credit of Additional Duty of Customs/Countervailing Duty was unavailable to VAT dealers unless registered as First/Second stage dealers.
The tax not available as credit became part of the cost which adds to the price of goods/service. Ultimate burden of taxes not available as credit fell on the end consumer.
Under GST, ITC will be available for tax paid at all the stages of supply paid in course or furtherance of business. ITC will flow uninterruptedly not only for intra-Stat

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iddot; IGST
* · CGST
* · SGST
* · UTGST
CGST
* · CGST
* · IGST
SGST
* · SGST
* · IGST
UTGST
* · UTGST
* · IGST
3. Conditions for claiming ITC
ITC can be claimed by the registered person (RP) if all the following conditions are satisfied:-
a. RP possesses tax invoice/debit note/other taxpaying document, issued by a registered supplier;
b. Goods/services shall have been received by him.
* If goods are delivered on his direction [Bill to ship to scenario] to a third person it would be deemed to have been received by him.
* Where the goods are received in lots or installments, the registered taxable person shall be entitled to the credit upon receipt of the last lot or installment.
c. The tax charged on supply has been actually paid to the government either in cash or through utilization of input tax credit;
The recipient of supply to pay to the supplier the value of supply along with the tax wit

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filed before the month of September then no ITC can be claimed for the invoice relating to such FY after filing of GSTR-9.
5. Restriction on claiming ITC
ITC to the extent of taxes paid on goods and / or services used partly for the purpose of any business for other purposes shall be permitted to the extent of ITC attributable to purpose of business.
ITC to the extent of taxes paid on goods and / or services is used for taxable supplies including zero rated supplies and partly for exempted [1] supplies shall be permitted only to the extent they are used in taxable supplies and zero-rated supplies only.
Banking company or financial institution engaged in supply of service by way of accepting deposits, extending loans or advances may claim ITC in respect of taxes paid partly for taxable supply and partly for non taxable supplies in either of the following manner:
a. to the extent attributable to taxable supplies; or
b. 50% of eligible ITC on inputs, capital goods and input se

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med in the F.Y. and balance 50% in subsequent F.Y.
· 100% ITC can be claimed if not relevant taxes not claimed as depreciation under IT Act, 1961.
Electronic Credit Ledger
· No such concept
· ECRL required to be maintained for crediting and utilizing ITC.
Reversal of Credit
· Reversal of ITC provided for in certain circumstances.
· No such concept. Cases demanding reversal to be added to the output GST.
Payment to Appropriate Government
·Credit claim and utilization not dependent upon payment of tax by the supplier.
· ITC claim dependent upon payment of tax by the supplier. Failure to do so disentitles ITC claim to the recipient.
7. Negative list of ITC
ITC on following items cannot be availed:
a. motor vehicles, except when supplied in the usual course of business or are used for providing taxable services of –
i. further supply of such vehicles or conveyances ; or
ii. transportation of passengers; or
iii. Imparting t

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ort that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes- (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises.
f. Tax paid under Composition levy;
g. Supply made by a non-resident taxable person except on goods imported by him;
h. Supply of goods/service for personal consumption;
i. Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples;
j. Any tax paid in accordance with the provisions of sections 74, 129 and 130
8. Matching of ITC:
The matching, claim, reversal and reclaim of ITC a fool proof mechanism to tap revenue leakage in hands of the Government.
Supplier to furnish details in GSTR-1 by 10th of the subsequent month. Details of the same to be communicated by GSTN to the recipient in GSTR-2A.
On the basis of GSTR-2A the recipient shall verify, validate, modify, delete or i

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may lead to denial of ITC in hands of the recipient.
If the discrepancy is not rectified the excess claim of ITC shall be added to the output liability of the recipient.
The person claiming excess credit has to bear interest.
Cases give rise to discrepancy-
* Reversal / Mismatch of ITC;
* Excess claim of ITC by recipient;
* Outward supply not declared by the supplier;
* Duplication of claim of ITC by recipient
A person who has not furnished a valid return shall not be allowed to utilize ITC.
The recipient can avail the ITC by filing a return but he cannot utilize the same unless he has filed the valid return. The recipient can re-claim the reversed ITC after the supplier has paid the taxes due from him.
10. Conclusion:
ITC allowed in GST is quite liberal and elaborate as compared to existing laws. An effort has been made to permit ITC in respect of all taxes paid in relation to business expenses except those of personal nature. The ITC self assessed in the return wou

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GST made doing business easier for traders: Jaitley.
GST
Dated:- 1-12-2017

New Delhi, Dec 1 (PTI) Finance Minister Arun Jaitley today said the Goods and Services Tax (GST) has made doing business easier for traders by expanding the market place and reducing tax compliance burden.
He further said that the two structural reforms GST and demonetisation will benefit the economy in the medium and long-term.
"GST has made doing business and trade very easy. The market size for every trader has grown. Now whole country is his market," Jaitley said while responding to questions regarding the second quarter economic growth estimates.
Reversing a five-quarter slide in Gross Domestic Product (GDP) growth, the economy bounc

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COMPOSITION TO REGULAR
Query (Issue) Started By: – UDAYKANT PATHAK Dated:- 1-12-2017 Last Reply Date:- 13-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
SIR,
A COMPOSITION DEALER RETURN FILE QTR JULY TO SEP 17ON 15TH OCT 2017.
AFTER FILING OF COM- 4 , APPLY FOR REGULAR , IN THIS CASE DEALER HAS FILE FORM 3B FROM JULY 17 TO OCT 17 MONTHLY BASIS OR ONLY FORM 3B FOR OCT 17.
PLEASE GUIDE ME.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Only after coming into the regular stre

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GOODS SOLD AGAINST A FORGED BANK DRAFT
Query (Issue) Started By: – ROHIT GOEL Dated:- 1-12-2017 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 1 Reply
GST
ONE OF UNIT SOLD GOODS AGAINST FORGED BANK DRAFT. BILL RAISED TO PARTY SAYS THAT THEY HAVE NEVER RECEIVED THE GOODS AND RECIPIENTS OF GOODS WERE NOT THEIR REPRESENTATIVES. IS THEIR ANY WAY TO SAVE GST NOW? THOUGH FIR LODGED AGAINST THIS FRAUD.
Reply By Alkesh Jani:
The Reply:
Sir, really sorry to say you need to pay

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For Exhibition – Registration required or not and the documents for return
Query (Issue) Started By: – Ramaswamy S Dated:- 1-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
A client of mine who is registered assessee in Bangalore would like to participate in an exhibition in Hyderabad. Neither he has a place of business nor principal place of business in that state.
The goods shall be sent from Bangalore to Hyderabad and return to Bangalore after th

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Net ITC for Refund of accumulated ITC
Query (Issue) Started By: – Narendra Soni Dated:- 1-12-2017 Last Reply Date:- 1-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts,
Kindly suggest whether ITC of Trans-1 (filed in July 17) will also be added for calculating Net ITC required in formula of Refund of accumulated ITC of export under LUT. We will revise the Trans-1 in December also,
Further, whether Advances received and debit notes will also be added for calculati

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Export under LUT and on payment of IGST, IGST payable on export
Query (Issue) Started By: – Narendra Soni Dated:- 1-12-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
Can I export some shipments under LUT as well as some shipments on payment of IGST in a same tax period, and claim refund claims of ITCas well as IGST respectively of export shipments.
Can I export under LUT during a tax period and switch over to on payment of IGST in alternate tax period.
Being IGST is set off in electronic credit ledger once for a month at the time of filling GSTR 3B, How export on payment of IGST would be treated, It would be payable at the time of export and will be paid from ITC at the time of GSTR3B return. Would it be treated as IGST on payment of IGST.Is it allowed in GST act.
Reply By Ramaswamy S:
The Reply:
One export shipment can be under LUT while another export shipment can be on Payment of IGST. you can claim refund of IGST paid

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xported out of India, majority of refund claims for exports made in July, 2017, wherever 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 3 B and table 6A of GSTR 1 on the GSTN portal and Shipping Bill(s) 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 GSTR1, mis-match of invoice number and IGST amount paid, wrong bank account etc. are being committed by exporters while filing their returns. These errors are the sole reason for delay in grant of refunds, or rejection thereof. While information has been made available to Exporters on the ICEGATE portal if

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al 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 the GSTN portal, which is to be mentioned on the print-out of the FORM GST RFD-01A and to be submitted manually to the jurisdictional officer. The exporters may ensure that all the necessary documentary evidences are submitted along with the Form GST RFD 01A for timely sanction of refund.
Exporters are, therefore, advised to immediately file (a) Table 6A and GSTR 3B, if not already done, for processing of IGST refund (b) RFD 01A on GSTN portal for refund of the unutilized input tax credit on inputs or input services used in making exports and (c) GSTR 1 for August 2017 for amending details provided in July GSTR1 wherever required. The Government has taken various measures to alleviate the difficulty and is fully committed to provide speedy disbursal of refunds due t

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GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART IV:-
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 1-12-2017

Treatment of Joint Development Agreements in GST regime is very critical. In earlier three parts of this series, we have discussed the liability on account of builder and land owner in respect of construction of flats. In this update, we shall discuss the very important and not much talked aspect of joint development agreement, i.e. transfer of land development rights. In joint development agreement, the land owner transfers the right to develop the land to the builder. The builder develops the land and undertakes the construction of flats. Once the flats are constructed, some of them are tran

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GST on the land development rights. It is worth noting here that the consideration received against transfer of land development rights is in form of flats received from the builder. Therefore, holding this view, there will be liability to pay tax on the transfer of land development rights. Another school of thoughts is of the opinion that it is outside the purview of GST as it is neither the supply of goods nor supply of service. It is worthwhile to mention here that schedule III of CGST Act, 2017 prescribes the list of transactions which are outside the purview of GST.
Clause 3 of schedule III covers the sale of land. Therefore, where a transaction is of sale of land, it will be outside the purview of GST. This school of thought is of t

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lowing stages:-
* On transfer of land development rights – GST will be payable by the land owner.
* On construction of flats (whether sold to land owner or transferred to independent buyer) in accordance with schedule II [clause 5(b)] – GST will be payable by the builder.
* On further sale of flats by land owner from his share of received flats – GST will be payable by the land owner.
Thus, following this view, GST will be levied twice in hands of land owner. However, it is worthwhile to mention here that as of now land owners are not paying any tax on the transfer of land development rights. It is worth noting here that the joint development agreements were given same treatment in the service tax regime also and no one was paying th

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DOCUMENTS, ACCOUNTS & RECORDS IN GST (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 1-12-2017

Books and records be maintained in case of taxable person having multiple places of business
As per first proviso to sec 35(1) of the GST Act, 2017, where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept only at respective places of business.
Accordingly, in case where more than one place of business is specified in the certificate of registration, records relating to each place of business should be maintained at that place and not at any other place including principal place of business.
According to second proviso to sec 35(1) of the GST Act, 2017, the registered person may keep and maintain such accounts and other particulars in the electronic form in the prescribed manner. In case where records are maintained in electronic form, then they have to confo

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input service,
(iii) Receipt, purchase, manufacture, storage, sale, or delivery, as the case may be in regard to input or capital goods, and
(iv) Other activities such as manufacture and sale of goods, if any.
(b) All other financial records maintained by him in the normal course of business.
* Rules 5(4) and (5) provided for preservation of records in electronic form.
Central Excise Records
* Rule 10 of the Central Excise Rules, 2002 required the maintenance of maintenance of 'Daily Stock Account' indicating the particulars regarding description of the goods produced or manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, the amount of duty payable and particulars regarding amount of duty actually paid.
* Chapter 6 of the Central Excise Manual required every assessee to furnish to the range officer, a list in duplicate, of all the records prepared or maintained by him for accounting of transactions in re

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d in case of distortion
* production of the relevant records or documents, duly authenticated, in hard copy or in any electronically readable format, on demand
* making available files, codes, passwords etc on demand
Section 35(1) of the GST Act, 2017 prescribes that every registered taxable person shall keep and maintain accounts and other records. Since, electronic cash ledger and electronic credit ledger on common portal are maintained by government under GSTN system for GST administration therefore, electronic cash ledger and electronic credit ledger on common portal may not be covered under accounts and records. However, these can be useful aid for reconciliation and audit trail.
Commissioner power to notify and require taxable persons to maintain additional accounts or documents
As per sec 35(3) of the GST Act, 2017, the Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified.
Accordingly, the Co

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Waives the late fee payable the return in FORM GSTR-3B.
FTX.56/2017/Pt-III/031 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/Pt-III/031.- 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 Gove

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Appointed the proper officers for the purposes of section 54 or section 55 of the CGST Act.
FTX.56/2017/168 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/168.- In exercise of the powers conferred by sub-section (1) of section 6 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereinafter in this notification referred to as the “Assam GST Act”), on the recommendations of the Council, the Governor of Assam hereby specifies that the officers appointed under the respective Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notificat

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