Goods and Services Tax

GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART III
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 30-11-2017

In past two updates, we have discussed the various aspects of Joint Development Agreements in GST regime. In these updates, we have analyzed the provisions which state that GST is payable by the builder even on the flats transferred to land owner even though no consideration is received in cash. It will be taxable as the consideration is received in kind in form of land development rights. We have also done the valuation aspect of such flats that are being transferred to the land owner. In this update, we shall discuss the liability arising on part of land owner, when he further sells these fl

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ly visible in view of Schedule II to CGST Act, 2017. This schedule provides the list of activities that will be treated as "supply of goods" or "supply of services". Clause 5(b) to this schedule reads as follows:- "(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier."
The above language clearly speaks that the construction of complex, building or civil structure or a part thereof for sale to buyer except where the enti

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Applicability of IGST / GST on goods transferred I sold while being deposited in a warehouse
PUBLIC NOTICE No. 60/2017 Dated:- 30-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/17-18
Dated: 30.11.2017
PUBLIC NOTICE No. 60/2017
Subject: Applicability of IGST / GST on goods transferred I sold while being deposited in a warehouse. -reg.
Attention of all Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholder is invited towards CBE & C's Circular No. 46/2017-Cus dated 24.11.2017 issued through F. No. 473/10/2017-LC on the above mentioned subject matter
2. Ch IX of the Customs Act, 1962 provides for deposit of goods into a Customs bonded Warehouse licensed under Section 57 or 58 or 58A without payment of duty and the procedures to be followed with respect to the warehoused goods. Sub- section (5) of Section 59 provides that the importer is at liberty to transfer the

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ich tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under Section 14 of the Customs Act.
4. However, the transaction of sale I transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of 'Supply" as per Section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, “CGST Act" for short) and shall be taxable in terms Of Section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, "IGST Act" for short). It may be noted that as per sub-section (2) of Section 7 of the IGST Act, any supply of imported goods which takes place before they cross the Customs frontiers of India, shall be treated as an inter-State supply. Thus, such a t

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GST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per Section 9 of the CGST Act, 2017.
5.2 However, it may be noted that so long as such goods remain deposited in the warehouse the Customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under Section 68, shall the deferred duty be collected, at the value as had been determined under Section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in-bond sales and clearance thereof is below.
Sale of goods in a Bonded Warehouse and clearance thereof:
ILLUSTRATION
Goods imported by "A" on 2nd July 2017. Importer wants to deposit the goods in a bonded Warehouse to defer duty.
Importer files an "into bond bill of entry” and the goods are deposited in a Bonded Warehouse. BCD and IGST (Section 3(7) of Customs Tariff Act 1975) are deferred. Illustration of duty deferment: A: Value of

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Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse
PUBLIC NOTICE No. 38/2017 Dated:- 30-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/41/2017 City cus Tech
Date: 30.11.2017
PUBLIC NOTICE No. 38/2017
Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse-Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 46/2017 -Customs dated 24.11.2017 regarding applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse.
2. References have been received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.
3. Ch IX of the Customs Act provides for deposit of goods into a customs bonded warehouse lic

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ate of duty or tariff valuation for an ex-bond Bill of Entry shall be the date on which it is filed. There is no provision to vary the assessable value of the goods at the ex-bond stage unless they are such goods on which tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under section 14 of the Customs Act.
5. However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of “supply” as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, “CGST Act”) and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, “IGST Act”). It may be noted that as per sub-section (2) of section

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d by the importer to another person, the transaction will be subject to payment of IGST at the value determined as per section 20 of the IGST Act read with section 15 of the CGST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per section 9 of the CGST Act, 2017.
6.2 However, it may be noted that so long as such goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under section 68, shall the deferred duty be collected, at the value as had been determined under section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in bond sales and clearance thereof is attached as Annexure.
7. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office.
(PARAG CHAKO BORKAR)
COMMISSIONER
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Document 1
Sale of goods in a Bonded Warehouse an

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THE COMMISSIONER OF GST AND CENTRAL EXCISE, COMMISSIONERATE NAGPURII, Versus M/s WESTERN COALFIELDS LTD.
Central Excise
2017 (11) TMI 1628 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 30-11-2017
CENTRAL EXCISE APPEAL NO. 26 OF 2017
Central Excise
PRASANNA B. VARALE & ARUN D. UPADHYE, JJ.
Mr. S. N. Bhattad, Advocate for the petitioner.
ORDER
Heard the learned counsel for the appellant.
The learned counsel submitted that before the Tribunal, there were two issues for consideration. Out of these two issues, the issue of Cargo Handling Services was before the Tribunal in the matter of M/s Shreem Coal Carriers Pvt. Ltd. .vs. Commissioner of Central Excise, Nagpur. The judgment and order passed by the Tribu

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Muzaffer Ahmed, Chief Executive Officer Versus The Government of India, The Deputy Commissioner (Preventive), O/o the Principal Commissioner of GST and Central Excise, Chennai
Service Tax
2017 (12) TMI 685 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 30-11-2017
Writ Petition Nos.31155 to 31165 of 2017 & WMP.Nos.34200 to 34210 of 2017 WP.No.31155 of 2017
Service Tax
T. S. Sivagnanam, J.
For the Petitioners : Mr.M.Ajmal Khan, SC for M/s.Ajmal Associates
For the Union : Mr.K.Raju, CGSC
For the Department : Mrs.Hema Muralikrishnan, SPC
ORDER
Mr.K.Raju, learned Central Government Standing Counsel accepts notice for the Union. Mrs.Hema Muralikrishnan, learned Senior Panel Counsel accepts notice for the Department. As the issue raised in these writ petitions is identical, all the writ petitions are taken up for joint disposal.
2. The petitioners seek for the issuance of a Writ of Prohibition to prohibit the second respondent from holding any enquiry or

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/ customers along with full address and details of foreign exchange inward and outward remittances.
3. The details called for are common to all the petitioners. One more common feature in all these writ petitions is that all of them registered themselves under Chapter V of the Finance Act, 1994 read with the Service Tax Rules, 1994 for providing tour operator services and/or travel agent services. The reason for approaching this Court by way of these writ petitions is on the strength of the Exemption Notification issued by the Central Board of Excise and Customs (CBEC) dated 30.10.2009 in Circular No.117/11/2009-ST and the CBEC's Notification No.17/2014 dated 20.8.2014.
4. The learned Senior Counsel appearing for the petitioners submits that by Notification dated 30.10.2009, the CBEC clarified that service tax is not chargeable on the services provided in respect the tour undertaken for carrying out Haj and Umra pilgrimage in Saudi Arabia by Indian pilgrims considering the same a

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]. It is submitted that in the said decision, the Hon'ble Delhi High Court declared Rules 6A(1) read with 6A(2) of the Service Tax Rules in so far as they seek to describe export of tour operator services to include non taxable services provided by tour operators, ultra vires the Finance Act and in particular, Section 94(2)(f) of the Finance Act and are invalid.
6. According to the learned Senior Counsel, in the said decision, it was held that Section 94(2)(f) or (hhh) of the Finance Act does not empower the Central Government to decide taxability of the tour operator services provided outside the taxable territory and it only enables the Central Government to determine what constitutes export of service, the date for determination of the rate of service or the place of provision of taxable service. It is also submitted that the Delhi High Court took note of the decision rendered by the Customs, Excise and Service Tax Appellate Tribunal in the case of Cox & Kings India Limited Vs.

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out doing so, the second respondent cannot be prohibited from exercising his statutory powers. It is submitted that the decision in the case of Indian Association of Tour Operators would not apply, as it only pertains to the services provided by the Indian tour operators to foreign tourists during the period from 01.7.2012 to 01.7.2017, which has been paid in convertible foreign exchange, would not be amenable to service tax. It is further submitted that it is not known as to whether the Revenue has preferred any appeal as against the said decision.
9. After elaborately hearing the learned counsel for the petitioners and the learned Standing Counsel for the respondents and carefully perusing the materials placed on record, this Court is of the view that a Writ of Prohibition at this stage would be premature, as the petitioners, who are all registered under the provisions of the Finance Act and are rendering tour operator services and/or travel agent services, are bound to produce the

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om that, the petitioners rely upon the decision of the Hon'ble Division Bench of the Delhi High Court in the case of Indian Association of Tour Operators. Even to examine this aspect, necessarily an adjudication process has to be carried out, in which, the petitioners should be given an opportunity to explain as to the applicability of the said decision of the Hon'ble Division Bench of the Delhi High Court.
12. For all the above reasons, the objections raised by the learned Standing Counsel for the respondents, are sustained and in the result, it is held that the writ petitions are premature. This Court does not wish to express anything on the merits of the matter and it is made clear that a decision would be taken by the second respondent in accordance with law after perusal of the documents produced by the petitioners. It is reiterated that on production of the records, the second respondent shall examine as to what are the types of services rendered by the petitioners and i

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Lt. Governor of the National Capital Territory of Delhi appointed Assistant Commissioner of State Tax and Goods and Services Tax Inspector
F. 3(67)/Fin.(Rev.-I)/2017-18/DS-VI/780 Dated:- 30-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
Notification No. F. 3(67)/Fin.(Rev.-I)/2017-18/DS-VI/780
Delhi, the 30th November, 2017
In exercise of the powers conferred by Section 3 of the Delhi Goods and Services Tax Act, 2017 and in exercise of the power conferred by clause (a) of sub-section (2) of section 66 of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), the Lt. Governor of the National Capital Territory of Delhi, is pleased to appoint the following officers for discharging of statutory duties under these Act

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ner of State Tax
Value Added Tax Officer
(5)
ALKA CHOUDHARY
30.05.2017
Assistant Commissioner of State Tax
Value Added Tax Officer
(6)
R.D. SHARMA
01.07.2017
Assistant Commissioner of State Tax
Value Added Tax Officer
(7)
RAJENDER KUMAR
AHUJA
14.07.2017
Assistant Commissioner of State Tax
Value Added Tax Officer
(8)
DENIEL MASIH
12.07.2017
Assistant Commissioner of State Tax
Value Added Tax Officer
(9)
YUVRAJ SINGH SAINI
17.07.2017
Assistant Commissioner of State Tax
Value Added Tax Officer
(10)
CHARANJIT
31.03.2017
Goods and Services Tax Inspector
Value Added Tax Inspector
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (FINANCE)
Notif

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M/s Ramdev Trading Company And Another Versus State Of U.P. And 3 Others
GST
2017 (12) TMI 341 – ALLAHABAD HIGH COURT – [2018] 1 GSTL 12 (All), 2019 (22) G. S. T. L. 14 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 30-11-2017
Writ Tax No. 779 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri C.B. Tripathi , learned Standing Counsel for the department.
This writ petition has been filed by the consignor of the goods to challenge the order dated 03.11.2017 passed by the respondent no.4, Assistant Commissioner, U.P. Goods & Services Tax, Mobile Squad-II, Gorakhpur, under Section 129(1) of the U.P. GST Act(hereinafter referred to as the 'Act) and the order dated 08.11.2017 passed under Section 129(3) of the Act imposing penalty of Rs. 9,54,325/-.
The petitioner claims to be a registere

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ced that the goods were being transported without Transit Declaration Form(hereinafter referred to as the 'TDF') required to be accompanied with such goods in accordance with the notification dated 21.07.2017 under Rule 138 of the U.P. GST, Rule 2017(hereinafter referred to as the 'Rules').
It also appears that the detaining authority was not satisfied as to the identity of the goods being same as that mentioned in the tax invoice with respect to the Palm Oil. According to the detaining authority, the goods were 'Ujala Shudh Deshi Ghee'.
The petitioner on it's part stated that due to inadvertent mistake on part of the truck driver, transit declaration form had not been downloaded and therefore, it was not found accompanying the goods. However, it is the case of the petitioner that undisputedly the goods have originated from State of Rajasthan and were being transported to Assam through the State of U.P. At the time of detention they were near their exit po

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goods in question was of Refined Palm Oil and that both consignment of goods were being transported from Rajasthan to Assam and that no part of the consignment was meant for sale or consumption inside the State of U.P.
However, the respondent no.4 passed a penalty order on 08.11.2017 wherein the reason given for imposition of penalty are the absence of TDF as also the different identity of the goods namely 'Ujala Shudh Deshi Ghee' having been found in place of Refined Palm Oil. It has also been mentioned for the first time that the assessee had intention to evade payment of tax with the object of selling the goods inside the State of U.P.
At the outset, Shri C.B. Tripathi, learned counsel for the revenue has raised a preliminary objection as to the maintainability of the writ petition in view of alternative remedy being available to the petitioner against the penalty order.
Responding to the above, Shri Shubham Agrawal learned counsel for the petitioner submits that the sei

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e and a penalty to be enforced against the assessee, the requirements of Section 129(1) of the Act have to be fulfilled.
Relying on the aforesaid provision it is submitted that the penalty under Section 129(3) of the Act is referable to a violation contemplated under Section 129(1) of the Act. For the purpose of Section 129(1) of the Act, it is not only necessary for the revenue to establish that there is a technical violation of the Act and/or the Rules framed thereunder but that such a violation has a revenue impact inasmuch as the revenue is burdened to specifically allege and establish that the alleged violation of the Act and/or the Rules, as may be alleged, has been caused by the assessee with intention to evade payment of tax.
It is thus submitted that in the instant case the first real allegation that arises is the absence of TDF. However, in view of the fact that full details of the transactions and place of its origin and also its destination were found mentioned in the tax

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f tax by making specific allegation in that regard at the time of seizure and necessarily in the show-cause notice issued in penalty proceedings and thereafter to lead evidence in support of such allegations.
In absence of such allegation and evidence, penalty did not become imposable merely because the TDF was not found accompanying the goods. Though all other documents were found accompanying to support the contention of the assessee that the goods were merely passing through the State of U.P.
Then, as to the difference in the identity of the goods namely Refined Palm Oil as alleged by the revenue, learned counsel for the petitioner submits that in the first place there is no difference as alleged inasmuch as on the packing a different description has been mentioned but the real identity of the goods is as described in the tax invoice i.e. Refined Palm Oil.
Then, it is submitted that difference in the quantity or quality or description of the goods that are admittedly passing thro

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of a learned Single Judge passed in M/s Murliwala Agrotech Ltd. Vs. Commissioner of Trade Tax, U.P. Lucknow reported in 2005 NTN (28) 198, wherein dealing with similar situation it has been observed as follows:-
“The objection of the check post officer that in the builty or in the invoice it was not mentioned that the goods would be transferred in another vehicle and no explanation in this regard has been given is irrelevant. What had been happened prior to the arrival of the vehicle at the entry check post is wholly irrelevant. The objection of the check post officer that a different goods were found than the goods mentioned in the challan is also baseless. Perusal of the challan shows that the goods mentioned is cereal Based Blanded Food (Sattu). Show cause notice says that on verification it was found that in the packing, constituents of the goods mentioned are wheat, sugar, rice, soyabeen, vitamin and mineral. Therefore, in my opinion, there was no difference in the goods mention

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mention the correct name of the goods for the proper verification but this can not be a ground to raise any doubt that goods may not cross State of U.P. All the documents namely, challan, builty, and Form-32, which is a declaration form for import under the Uttaranchal Trade Tax Act shows that movement of goods started from Rajasthan and was going to Uttaranchal and was not intended for import inside the State of U.P. The provision of section 28-A of the Act is not applicable. The inference of an intent to evade tax is based on suspicion and merely on surmises and conjectures and on irrelevant consideration. Therefore, the check post officer has erred in refusing to issue transit pass and seizing the goods and the Tribunal has erred in confirming the seizure of the goods.”
Reliance has also been placed on another judgment of a learned Single Judge passed in S.G. Express Vs. Commissioner of Trade Tax, U.P. reported in [2011] 37 VST 35(All) wherein following the judgment of M/s Murliw

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the petitioner submits that a similar interpretation is required to be made under Section 129 of the Act in the context of the situation arising in the present case.
Opposing the aforesaid argument, learned counsel for the revenue Shri C.B. Tripathi submits that under Section 129(1) of the Act, the goods are exposed to seizure and penalty the moment there is a violation of the Act or the Rules. In so far as it is not disputed that the transaction involved transit of goods through the State of U.P. the goods should have been accompanied with TDF, over and above the Tax Invoice and other documents of transportation of goods. The contravention was thus complete and no further fact or intention was required to be established by the revenue to either seize the goods or impose the penalty.
In this regard, Shri C.B. Tripahti, learned counsel for the revenue submits that the TDF was never produced by the petitioner up to the stage of imposition of penalty, as it first appears to have downlo

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evade tax.
Even in the penalty notice issued to the petitioner on 03.11.2017, there is no allegation made of their being any intention on part of the petitioner to evade tax. Thus, the petitioner was never put to notice/show-cause why penalty may not be imposed on account of his intention to evade tax. The only allegation up to the stage of issuance of the penalty show-cause notice, therefore, appears to be that the petitioner had contravened the provisions of the Act and therefore exposed itself to the penalty. However, in the penalty order, almost in the passing the respondent no.4 has recorded that the petitioner had intention to evade tax by unloading the goods inside the State of U.P. However, as a fact petitioner has not been found to have unloaded the goods. Also, neither such allegation was made against the petitioner at any prior stage nor the petitioner was called upon to furnish any reply nor there is any evidence in this regard. The observation made in the penalty order i

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Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. -reg.
1061/10/2017-CX Dated:- 30-11-2017 Circular
Central Excise
Circular No. 1061/10/2017-CX
F.No.116/15/2017-CX-3
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi , Dated: November 30, 2017
To
The Principal Chief Commissioner/ Chief Commissioner of GST & Central Excise (Chandigarh, Meerut, Kolkata and Shillong zone)
DG, GSTI, New Delhi
Pr. CCA, CBEC
DG, DG Audit, New Delhi
Subject: Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. -reg.
Attention is invited to the Circular No. 1060/9/2017-CX dated 27.11.2017 issued by the Board on the above subject. In terms of

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P to DDOs and manner of sanction and payment shall be as per paras 3 & 4 below:-
3. Transfer of budget by DIPP to DDOs
(i) The Assistant/Deputy Commissioner of CGST Division after receipt of the application for budgetary support shall determine the tentative amount of budget allocation required for disposal of all the pending applications. The budget requirement shall be forwarded by the CGST Commissionerates in respect of all the Divisions in their jurisdiction to ADG, DG Audit, New Delhi who has been nominated as the nodal officer for the scheme by the Board. The DDO Code and PAO Code of the concerned Division & Commissionerate and amount required by each of the Division shall also be indicated in the requirement. The ADG, DG Audit would compile the requirement and forward it to the concerned Scheme Division of the DIPP with a copy endorsed to the Pr. CCA, CBEC.
(ii) Scheme Division of the DIPP on the basis of requirement received from ADG, DG Audit would issue a Letter of Budget

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bill on First-In-First-Out basis subject to availability of budget and return the bill if sufficient budget is not available against the respective DDO.
(v) The entire process of Budget authorization and the payments against such authorization will be dealt by the provision of IGAA Module of PFMS. For further details with regard to the authorization of budget through PFMS, the User Manual as available at http://cga.nic.in//writereaddata/file/FinalMODIFIEDLOAUSERMANUAL2509 2017.pdf may be referred.
4. Sanction and payment of budgetary support:
(i) After the sanction of the budgetary support, a sanction order addressed to concerned Pay and Accounts Officer shall be issued by the jurisdictional Assistant/Deputy Commissioner of CGST Division in duplicate, a copy of which shall be endorsed to DDO for preparation of the bill. The sanction order should, inter alia contain the detailed Account Head and the beneficiary details along with the amount to be paid.
(ii) The Assistant/Deputy Com

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 (Rohan)
Under Secretary
CX3
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Document 1
S.N.
Zone
Name of Commissionerate
Name of mapped PAO
Guwahati (Assam)
Dibrugarh (Assam)
1
Guwahati
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST, Dibrugarh (Code-050205)
PAO, CGST, Dibrugarh (Code-050205)
PAO, CGST, Dibrugarh (Code-050205)
PAO, CGST & Customs, Shillong (Code-052512)
Itanagar (Arunachal Pradesh)
Imphal (Manipur)
Shillong (Meghalaya)
Aizawl (Mizoram)
Dimapur(Nagaland)
Agartala (Tripura)
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST & Customs, Shillong (Code-052512)
PAO, CGST & Customs, Shillong (Code-052512)
2
Kolkata
Siliguri (for Sikkim)
PAO, CGST, Siliguri (Code – 055185)
DDO
DDO Description
Code
152532 HQ Guwahati
152514 Bongaigaon Div
152

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Exporters must submit Table 6A and GSTR 3B forms for smooth IGST refunds and unutilized Input Tax Credit processing.
News
GST
Exporters advised to file Table 6A and GSTR 3B for processing of

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GST High Powered Committee On Return Filing – Representation by GST Research Foundation
By: – Rakesh Chitkara
Goods and Services Tax – GST
Dated:- 29-11-2017

GST Research Foundation (GRF) consisting of professionals practicing in the field of GST made a detailed representation to Sh. Dheeraj Rastogi, Hon'ble Commissioner GST Council & Member of High Powered Committee on Return filing.
The Hon'ble Commissioner has responded in his communication of 28.11.2017 :
Thanks all of you for sending a number of valuable suggestions. The meeting on Return Simplification today held preliminary discussion on the issue and the course of action to be taken.. The brief outline of the discussion and points for consideration were as follows:
* Short Term issues affecting return filing and compliance
* Long Term Compliance regime to be put in place
It was felt that let the Long term direction be finalised first and then one can adjust Short Term Compliance issues accordingly so tha

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iew as some of these aspects, may not have been considered by you while making the suggestions and they may be of incremental nature pre-supposing certain things.
This structured way of approaching the problem will result in a comprehensive suggestion for consideration and implementation.
As regards, Short Term issues affecting return filing and compliance are concerned, these may be finalised after the Long Term ones are finalised. Further, many of them may be in the nature of bugs in the current system or malfunction of Software. All such issues which pertain to be in the nature of bugs in the current system or malfunction of Software, will be flagged separately to GSTN.
Suggestions from above perspective (will) be taken up in the next meeting.
TEXT OF THE REPRESENTATION :
At the outset we humbly thank the Committee on GST returns for giving us this opportunity of highlighting major problems faced by Trade and Professionals while filing Goods and Services Tax (“GST”) Returns. Hu

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indirect scalability of portal's user handling capacity.
2.
Multiple processes of Upload, Submit, Set off and Filing:
Any return has no legal sanctity or meaning in the eyes of law till returned data is signed.
Right now taxpayer has to got through multiple steps of uploading data, save, submission, set off and then finally signing it. This creates lots of confusion amongst taxpayer community and simple form is being treated as a bulky one.
The difference between Saved, Submit and Filed should be removed and it should be replaced with a simple process of “Sign and Submit”. Till the point return is “Signed and submitted”, user/taxpayer should be able to change any data in his return, as he deems fit.
3.
No facility to preview taxpayer's net tax liability
A Taxpayer's net liability is computed after adjusting ITC already available, fresh ITC and balance available in Cash Ledger. Right now, purview and submit option only display Gross Output Liability as well as Gross ITC being c

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ase of supplier of goods/services covered by RCM provisions u/s 9(3)/5(3), online form does not allow taxpayer to enter Zero Tax in table 3.1(a).
Online table 3.1 of form 3B should be enabled to accept values other than positive values.
5.
Details asked for in form 3B is bulky and has no direct relation with GST Liability
Table no. 3.2 (further bifurcation of interstate supplies to Unregistered persons and Composition Taxable Persons) and Table no. 5 (Value of Exempt, Nil – rated and Non GST Inward Supplies)
Please remove the details asked in table no. 3.2 & 5 as it has no tax impact. In any case, tax liability is already captured from table 3.1.
6.
Absence of Differential Due Dates
Due date of Small as well as Big Tax Payer's falls on same on due date. This creates pressure on system and reduce response time of system.
Allow differential dates for filing. This will give server breathing space as well.
GSTN has already implemented this system while fixing Due Date of GSTR-1 f

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on for revision of return after it is filed. Returns are being filed by large taxpayers as well as by small taxpayers. However, in case of large taxpayers returns are filed by large team of consultants and in case of small taxpayers returns are generally filed by small taxpayers themselves. Thus, system for revision of return should be allowed. Law should not penalize taxpayers for small errors rather than it should be taxpayer friendly.
9
No Quick fix solution for Tax Payment made under Wrong Head.
If for any reason while making Tax Payment, major code or minor code is wrongly inserted, in absence of GSTR-3, working capital of Tax Payer is getting blocked.
Option to apply for refund of excess in cash ledger should be enabled in form 3B as well. A lot of people have paid tax in wrong heads and are unable to utilise it. This option is available only in table 14 of GSTR 3 filing of which is being delayed. Or In other words, a table similar to table 14 of GSTR-3 should be incorporated

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figures are displayed and Gross & Net Liability figures disappears. This anomaly should be corrected immediately.
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* Suggestions in respect of Form GSTR-1
Sl
Issues
Suggestion
1.
Offline Tool provided for GSTR-1 is not comprehensive enough.
Right now a taxpayer has to be mandatorily use certain tables of online form, as a part of return filing process since present offline tool is not comprehensive enough to handle all tables of GSTR-1 and GSTR-2
The offline tool should contain all sections like documents details section.
Eg., Table 8, Table 9, Table 13 etc. are missing in present offline version 2.1 released by GSTN.
2.
Saving of Invoice data online takes lot of time
It takes a lot of time and effort to save the data and filing. Time taken by GSTN to update and show data generally varies from 1 day or more. For better user acceptability this should be reduced to few minutes.
Correcting/Deleting bulk data online is a mammoth

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ed for in annual return.
4
Too Many Return Compliances
Imposing 49 statement/returns (12 GSTR-3B, 12 GSTR-1, 12 GSTR-2, 12 GSTR-3 and 1 GSTR-9) (which does not include other returns like ITC-04 etc.) even on big tax payers is unnecessarily increasing compliance cost, more so now with Quarterly filing of GSTR 1, 2 & 3 by small taxpayers even matching concept has shifted to quarterly basis.
Return filing periodicity must be made quarterly for all taxpayer for GSTR-1, 2 or 3, as government is any way collecting its tax only monthly basis through GSTR-3B or in alternate only for Taxpayers having turnover of more than 100 cr be required to file Monthly GSTR-1, 2 & 3 and rest be permitted to file Quarterly Returns.
Further Due date of filing GST Returns for big and small Tax Payer should fall on different due date for effective server response
5.
Dichotomy in date of Liability vis-a-vis eligible ITC for newly registered Taxpayers.
Once Taxpayer has applied for GST Registration, ther

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Redundant tables in GSTR-1
Two separate B2C tables i.e. table no. 5 & table no. 7 can be merged.
Table no. 5: “Taxable outward inter-State supplies to unregistered persons where the invoice value is more than ₹ 2.5 lakh”and Table no. 7: “Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5” both should be combined in one Table
There should be only 2 Tables: B2B & B2C.
More number of tables, creates unintended errors and increase compliance overall time.
8.
Export refunds stuck due to mismatch in Table 6A and icegate data
Many export refunds are stuck due to wrong quoting of invoice particulars in GSTR-1. This issue is more aggravated due to lack of availability of GSTR-1 of August 2017
As filing of GSTR-1 of August is not enabled as of today, at least edit option for Table 6A of July 2017 return should be introduced online immediately.
9
Three separate statements/returns for one Tax period is too burde

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Form GSTR-2
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Issues
Suggestion
1
Present system of invoice level matching is a strain on nation's resource & puts entire burden on Taxpayers shoulders.
Mechanism should be developed that taxpayer needs to upload just the purchases and automatically GSTN system should figure out the mismatch invoices. Matching every single entry manually from thousands of entries by Tax payer is not practicable. Instead of invoice wise matching, GSTIN wise matching should be implemented or in other words Instead of Invoice level matching it should be supplier to buyer level matching.
2
Input, input service or capital good segregation information should be removed.
Selecting such details on Invoice level is highly time consuming.
Furthermore GSTR-2 gives option to taxpayer to select ineligible credit at invoice level as well as at gross level separately. Option to select eligibility/ineligibility first at invoice level and then at gross level serves no real purpose.
Collecting such trivial

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Taxpayer be exempted from inserting inward supply details of Section 17(5) Transactions. Details of transaction where recipient does not want to claim credit/ ineligible for credit should also not be insisted in monthly / quarterly returns.
5
No option available for of consolidated Accept / Reject / Keep Pending actions
Presently Taxpayer can take such action only on a single invoice at a time. This takes lot of time and energy of Taxpayers.
Option to accept / Reject / Keep Pending multiple invoices should be provided in online mode.
6.
No option available for auto populated Import Bill of entry in GSTR-2
Bill of entry details to be auto populated from the customs portal (ICEGATE) to reduce further mismatch between customs & GSTR 2 captured.
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* Common Suggestion for GSTR 1 & 2
S.No.
Issues
Suggestion
1
HSN code
HSN code requirement for each and every Commodities / Services is very cumbersome
Only for Top 10 (Ten) Commoditi

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.
For filing NIL Return, simple declaration like TDS Return should be good enough, further
5.
Comprehensive Preview Option
Lack of Preview option may cause unintended error and thereby promotes amendments.
Return preview in PDF should be available with offline tool also.
6.
One cash ledger instead of separate cash ledger(s)
Credit in Cash ledger is segregated into different heads which makes taxpayers unable to set off the cash credit of one head for other, which can be possible if there is a uniform cash ledger without minor codes. E.g.: If a person has 1,000/- in interest & a short amount of ₹ 100/- in late fee then again, he need to transfer amount from Bank Account although an excess amount is lying Electronic cash ledger.
It is suggested that in cash ledger there should only be one major head without any minor heads. GSTN offset facility is capable of capturing Tax payment into major heads viz IGST / CGST / SGST and minor heads Viz. Tax/ Interest / Late fees / Penal

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dling does not pinpoint Errors accurately.
Excel / CSV download option should be available for the entries uploaded. Error reporting be streamlined and should pinpoint exact cause of errors.
We trust our suggestions would be positively considered by Committee.
GST Research Foundation is a society integrating the Tax Assessees, Tax Administrators, Tax Practitioners, Judiciary, Academics and Government Policy Makers across 30 States, 9 Union Territories and Central Government in India for deriving cutting edge economic and taxation policies for development of the nation on community serving model and is compliant with UN 2030 Sustainable Development Goals Agenda.
Presentation prepared by:
GST Research Foundation (GRF)
CA. Atal Bhanja CA. Deepak Bholusaria CA. Jignesh Kansara
Convenor Committee Member Committee Member
Under Guidance of: Adv. Rakesh Chitkara
With active support of:
CA. Harini Shridharan, CA. Divya Bansal, Mr. M P Vasudevan, CA. Ramakant Hemani, Mr.Gawesh Narula,

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Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit;
GST
Dated:- 29-11-2017

Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit;
Errors by exporters while filing their returns are the sole reason for delay in grant of refunds or rejection thereof;
The Government of India has taken various measures to alleviate difficulty and is fully committed to provide Speedy disbursal of Refunds due to exporters.
The Government of India is seized of the issue of Exporters complaining about delay in grant of refunds pertaining to Integrated Goods and Services Tax (IGST) paid on goods export

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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

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wrong entries made in July, Table 9 of GSTR 1 of August month would allow amendments to GSTR 1 of July 2017.
As far as 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 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 submitte

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Taxpayers Struggle with GST Filing: Technical Glitches, Complex Procedures, and Frequent Regulatory Changes Highlighted by STAR.
News
GST
Problems faced by assessees in filing of GST Returns

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Problems faced by assessees in filing of GST Returns – Presentation as submitted by the Society for Tax Analysis and Research (STAR)
GST
Dated:- 29-11-2017

Society for Tax Analysis and Research (STAR) has made the following representation before Sh. Dheeraj Rastogi ji, Commissioner – GST Council, Member – High Powered Committee on Return filing:
At the outset we humbly thank the government for this wonderful initiative wherein this esteemed committee has been formed to consider the problems faced by the taxpayers in filing of their Goods and Services Tax (“GST”) Returns. GST is believed to be a good and simple tax. A system was for the first time casted by the Government (GST Network(“GSTN”)) to capture billions of transactions that take place in our economy and that too on a monthly basis. However, the professionals and the tax payers have faced multiple problems as the GSTN system was struggling with its own challenges of handling such huge volume of transactions. We a

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n the law.
2.
Nil returns also need to complete the entire process
Certain small assesses who have seasonal business or have seen dip in certain month may have Nil return in certain months. In such cases also, the requirement to file all 3 returns and 3B is not warranted.
In cases where return is Nil, a simple option of nil return if selected should automatically fill nil data for all parts and allow filing in one go.
3.
Invoice wise reporting
Invoice wise reporting of B2B transactions has increased the work manifold in case of many businesses. While the same is of no use to any government, as the motive has always been matching of data, such huge amount of detail has caused problems in terms of data submissions and filing. Invoice wise data submission requires precise accuracy in filling details in prescribed format and also increase the file size of data being uploaded to GSTN. This results is repeated failure in uploading large size filed and also limits the capacity of GSTN

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ment looses on the genuine tax payments.
The limitation of subsequent return be removed in case taxpayer gives a valid reason for non filing of his previous return. Blockage of subsequent return might increase non compliance to a level where even a genuine taxpayer might find it impossible to cope up with the filing of all returns together if the resolution of his problem takes some months.
5.
Different Submission and filing requirements: For a taxpayer, till the return is not filed, there is no acceptance of the data he has put into the GSTN. More particularly, the law also requires filing of return without any legal authority given to submission of data which is not signed such data.
There should be no blockage of data submitted till the return is filed. The taxpayer should be able to amend all details till he file the return after payment of tax. In case of any wrong application of tax before filing of return, an option be given to reverse such application of tax or revise the d

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g to pay estimated tax to avoid interest liability, such payment is not possible. Thereby, even when the taxpayer wants to discharge his tax liability while collating the information, system itself does not allow such functionalty.
Payment of tax should be
8.
Cross transfer of tax amongst CGST, SGST and IGST is not allowed
There have been instances where the taxpayer or his personnel, in sheer ignorance or by fault, pays tax under a different head than required for eg. CGST in place of SGST. The cash while it is lying with government treasury, gets blocked and cannot be used for payment of tax. Moreso, taxpayers with limited resources find it impossible to deposit tax again. Thus, while the money of the taxpayer is
An option of automatic refund of money lying in cash account of the taxpayer be given si that any balance lying in cash ledger be credited back to taxpayer by next working day. This requires no checking or scrutiny on part of proper officer as such money has not been of

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valid once they had applied for registration. While in many cases the registration took more than 3 days and taxpayer was to undertake transaction due to different business compulsion.
Return filing for all new registrations be allowed from July and this mistake be ignored till taxbase is settled in GST. This would increase compliance and shall reimpose faith of small taxpayers in the system
11.
Safety of taxpayer's Input Tax Credit (“ITC”) in absence of GSTR 2
Section 16 allows credit of ITC to recipient only when the same is paid by the supplier. However, in case where GSTR 2 is not being filed, the reconciliation system is not available to the recipient to verify his ITC. By the time such system is in place, there are chances that such ingenuine taxpayers might elope with taxes paid to them by genuine taxpayers. This gains important when the rate of tax are in the bracket of 12%, 18% and 28% and when cess is also paid.
Strong monitoring is required of all fly by night operators

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h transaction in return as the column requires GSTIN of person responsible to pay tax. Such supply can also not be called an exempt supply, else the declaration of the supplier will be found incorrect.
Only PAN details of such persons be given and in absence of PAN, name and address of such persons should be considered as proper compliance.
13.
Differences in decimals in invoice and tax
There are instances where the detail of invoice value and tax as filed in GSTR 1 by the taxpayer is in decimals while the recipient reflects the same in nearest rupee. The same results in a mismatch more particularly in a voluminous data. The identification of such issues requires intelligent IT softwares which are costly for the taxpayer.
Auto adjustment / rounding off of invoice value or tax to nearest lower rupee value if the claim of the recipient is lower than the supplier detail as recipient has not filled the value in paise in tax.
14.
Simultaneous filing of all returns
The spread over

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ax under reverse charge and distribution of such paid tax to different units. Different methods are being practised across country to counter this problem like raising invoices, obtaining another registration and then raising of invoice on ISD post payment of tax etc. which is more of a stop gap arrangement rather than proper solution on part of taxpayers.
Option of such payment under reverse charge and compliance thereof be given as part of GSTR 6 since it is distributing credit to respective units and such liability of payment of tax cannot be distributed under any circumstance to different units.
We thank you for this opportunity to present our representation on behalf of all members of Society for Tax Analysis and Research(“STAR”). Our Society is a 'not for profit' Society which aims to disseminate proper information of tax to masses and to act as a catalyst between government and taxpayers and other stakeholders in bringing an efficient, transparent and corruption free nation. W

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Telangana Goods and Services Tax (4th Amendment) Rules, 2017
G.O.Ms.No. 268 Dated:- 29-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 268
Dated: 29-11-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
1. (i) These Rules may be called the Telangana Goods and Services Tax (4th Amendment) Rules, 2017.
(ii) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Telangana Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3, –
(i) after sub-rule (3), with effect from 15th day of September, 2017, the following sub-rule shall be inserted, nam

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all be inserted;
3. In the principal rules, in Rule 24, in sub-rule (4), with effect from 29th day of September, 2017, for the figures, letters and word, “30th September”, the figures, letters and word “31st October” shall be substituted;
4. In the principal rules, in rule 118, with effect from 29th day of September, 2017, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
5. In the principal rules, in rule 119, with effect from 29th day of September, 2017, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
6. In the principal rules, in rule 120, with effect from 29th day of September, 2017, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such furth

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3), the following sub-rule shall be substituted, namely;- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government.";
(ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time.";
(iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendation

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i) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this Rule, the expression “handicraft goods” has the meaning as assigned to it in the G.O.Ms No.266, Revenue (CT- II) Department, Dt.29-11-2017.
12. In the principal Rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely;-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in

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State Government appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the Telangana Goods and Services Tax Act, 2017 shall come into force
G.O.Ms.No. 267 Dated:- 29-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 267
Dated: 29-11-2017
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to pers

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The Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
51/2017-State Tax Dated:- 29-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-171002, the 29th November, 2017
Notification No. 51/2017-State Tax
No.EXN-F(10)-41/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Thirteenth Amend

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rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, nam

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Government appoints Shri B.N. Sharma (IAS:1985) as Chairman of the National Anti-profiteering Authority under GST
GST
Dated:- 28-11-2017

In an immediate follow up action of last week's Cabinet approval for creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority under GST, the Government today issued orders appointing senior IAS officer Shri B.N. Sharma, as the first Chairman of this apex Authority in the rank of Secretary to Government of India.
Shri B.N. Sharma, an IAS officer of 1985 batch belonging to Rajasthan cadre, is currently posted as Additional Secretary in the Department of Revenue, Ministry of Finance. Shri B.N. Sharma has been closely associated with the formulation

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; and Ms. R. Bhagyadevi, ADG, Systems, Chennai.
The appointment orders of Shri B.N. Sharma as Chairman and of the other officials as Technical Members of the Authority were issued on the recommendation of a high level Selection Committee headed by Shri P.K. Sinha, Cabinet Secretary. Revenue Secretary, Chairman, CBEC and Chief Secretaries of States of Maharashtra and Tamilnadu were the other members of the Selection Committee.
The Authority has been set up for a two-year period, which would begin from the date Shri B.N. Sharma assumes charge as Chairman.
The Authority is mandated to ensure that the benefits of input credit and the reduction in GST rates on specified goods or services are passed on to the consumers by way of a commensurate

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and so on with some goods being completely exempt from GST.
In addition to the Authority, the institutional mechanism for effective implementation of the "anti-profiteering" measures enshrined in the GST rules consists of a Standing Committee, State level Screening Committees and the Directorate General of Safeguards in the Central Board of Excise & Customs (CBEC).
Consumers who are aggrieved that there has been no commensurate reduction in prices may apply for relief to the Screening Committee in the State. After forming a prima facie view on the substance of the application, the matter would be referred to a Standing Committee at the Centre. The Standing Committee shall, in turn, ask the Director General of Safeguards, CBEC t

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Registration in case of renting of immovable property – A curious case
By: – Srinivasan Krishnamachari
Goods and Services Tax – GST
Dated:- 28-11-2017

This article is on the applicability of GST when both supplier and recipient of renting of immovable property service are located outside India but the property is situated in India
The provisions for determining place of supply of services are given under sections 12 and 13 of the IGST Act.
Section 12 determines the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. Thus, Section 12 will apply only where the location of supplier as well as the recipient is in India.
Similarly, section 13 determines the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India.
Thus, this section prescribes the provisions for determining the place of supply in case where either

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located outside India.
It does not specifically mention that it will also apply if location of supplier as well as the recipient is outside India, since Section 2(11) of the IGST Act defining Import of service requires Service provider to be outside India and recipient to be in India, in addition to place of supply of service having to be in India.
In the given case, there are divergent views;
One view is that sine the given case would appear to be outside the purview of GST as both the supplier and recipient are outside and hence both Section 12 and 13 may be rendered irrelevant.
Even the charging Sections of CGST/IGST Acts namely Sections 12 and Section 5 respectively will lose their relevance once the transaction in question is held to be outside GST.
This is possibly not correct since location of Immovable property is in India and hence the place supply is the location of the immovable property in India which is a taxable supply.
In whose hands the said supply is taxable i

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y, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
The given case may fall under the residual clause (c) of section 7(5) and accordingly, the supply of service may be treated as inter-state supply and provisions of IGST Act, 2017 will apply, is the said above view.
From the above discussion, one thing can be safely surmised that the intention of government is however clear to levy tax in a case where the place of supply is in India.
In keeping with the above we have to reach inevitably the conclusion that Section 13 of the IGST Act has to be liberally interpreted to include the given case under it.
By holding this view, the problem would be, the provider of renting of Immovable property service will be required to get himself registered in India.
Now, paradoxically, since the supplier is liable to be registered in India, the location of supplie

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we are fetched up with the original confusion on the issue of registration and taxability again. The above discussion clearly indicates that there is a lot of anomaly in the given situation and is sure to trigger a lot of litigation.
Though it is a rare phenomenon, we still need to find a solution to the issue here and hence this article.
Let us try to capture the scheme of Section 7 of the IGST Act defining Inter-state supply, so that the readers will have an over view of it to understand its construct in all its ramifications.
Section 7(1) is devoted to inter-state trade and commerce of goods happening within the country, where the location of the supplier and recipient are in two different states to enable levy of IGST on inter-state supply of goods.
Section 7(2) speaks about plain import of goods so as to facilitate levy of IGST on Imports to replace the old level playing levies of CVD and SAD.
Section 7(3) deals with inter-state supply of Services subject to Section 12.
S

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of inter-state trade or commerce in order to enable levy and collection of IGST on imports.
It must be noted here that Section 7(4) carefully bears no reference to Section 12 or Section 13 for a reason, that Government reserves the right to levy tax on import of services notwithstanding the fact that the location of both the supplier and the recipient are outside India, with reference to a transaction happening under the ambit of Section 7(4) involving an Immovable property located in India.
But at the same time one must also note that Section 7(2) of IGST Act does not find support for deeming exports as an interstate supply unlike in the case of Imports deemed as interstate supply in terms of Explanation to Article 269A of the Constitution (One Hundred and First) Amendment Act, 2016.
Government is empowered to make such Laws to regulate supply as it deems fit as per Article 269 A (5) of the Constitution, even as there is no specific definition for supply in the Constitution itself

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d recipient of service both being located outside India in relation to a property located in India.
Let us now turn to Section 13(b) of the IGST Act that relates to “services supplied to an individual, represented either as the recipient of service or a person acting on behalf of the recipient, that requires the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services”.
This only means as in the case OIDAR services provided under Section 14 of the IGST Act, even if the Provider of services is not located in India but located abroad, and the service recipient is located in India, the Supplier or the person acting on his behalf, has to register and pay tax involved on the said renting of the property located in India.
If no one is there on the scene of the given transaction to represent in the capacity of the Supplier, then there has to be one designated by the actual supplier located abroad to discharge the liability on his

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the attendant conditions and the location of the supplier, recipient and place of supply.
One single factor alone does not remain important to determine the nature of a given transaction whether it is intra-state or inter-state and it particularly depends a great deal according to me on the relative location of the supplier with reference to the place of actual supply.
Therefore, the conclusion is that Section 7 of the IGST Act is not a stand-alone provision to determine the intra-state or inter-state nature of a supply.
You need to determine in addition the location of the supplier to arrive at the correct type of tax to be paid i.e whether CGST/SGST or IGST under Section 9 or 5 of respectively the CGST/IGST Acts based on the relative locations of the supplier and recipient with reference to Section 7 ibid
The above situation also fits into the definition of Import of services under Section 2(11) of IGST Act, 2017 since the said service provider is located outside India, service r

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as import of service as required in the Service tax days.
The other conditions of Supplier and recipient having to be respectively located outside India and in India to qualify as Import in the above case is however squarely met in terms of the said Section 2(11) of the IGST Act.
Thus charging of IGST and registration by a designated person on behalf of the owner of Immovable property located abroad and remitting the tax himself through his designated representative appear to be a good and compliant solution in this case.
When both supplier and recipient of renting of immovable property service are located outside India and property is situated in India, in the absence of a special procedure as provided under Section14 of the IGST Act as in the case of OIDAR service, there appears to be no other alternative available under the present Law.
The Government will be well within its jurisdiction in my view to use the unfettered powers of Section 7(4) of the IGST Act in the above case a

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another state ( Maharashtra). Taxability and credit of GST ?
Dated: 30-11-2017
Reply By CASanjay Kumawat as =
Dear Sir,
Thanks to cover this issue.
In your article, you have discussed the deeming fiction, for the sake of ease relevant para is reproduced:
"The only way to enable the levy in this case is through creating a deeming fiction under the IGST Act, with reference to the person responsible for payment of tax as it needs to be deemed as an Import to be able to levy and collect IGST."
But In the landmark decision of Govind Saran Ganga Saran v. Commissioner of Sales Tax 1985 (4) TMI 65 – SUPREME COURT, the Hon'ble Supreme Court held that one of the canons of taxation is that there must be a clear indication of the person on whom the levy is imposed and who is obliged to pay the tax. If this component is not fulfilled, the Apex Court stated that “it is difficult to say that the levy exists in point of law”.
Therefore, in view of the Hon'ble Supreme Court ruling,

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Therefore, in view of the Hon'ble Supreme Court ruling, it may not possible to create deeming fiction for levy of GST where supplier, as well as the recipient, is located outside INDIA.
Your views please.
Dear Sanjay Kumwat,
In the erstwhile FA,1994 Section 66 C provided for determination of place of provision of supply notwithstanding the fact that both service provider and recipient were outside the taxable territory.
Similarly, Article 269A(5) provides for formulation of place of supply provisions under the GST regime.
Since the situation on hand needs to be likened to a transaction of Import/inter-state supply, a deeming fiction under the IGST Act can be made to the effect that the place of supply is the location of the property and the supplier abroad can be designated as the person liable to tax rightfully under the IGST Act supported by the CAA,2016.
This is my humble opinion without prejudice to the Hon'ble SC decision quoted above.
Regards
Author
Dated: 5-12-2017

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Rent a cab
Query (Issue) Started By: – Gurleen Rajpal Dated:- 28-11-2017 Last Reply Date:- 30-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Hello everyone,
I am new to this forum, I would like to get some clarity on The GST regime.
We are Rent a cab services, can we bill under the 5% composite plan and the 12% for input tax credits, all our vendor and clients are expecting different GST ones and we have purchased new vehicles and plan to purchase one more soon so we are not aware how to bill!
Also are we expecting one tax slab even in this industry!
Please help!
Reply By Ramaswamy S:
The Reply:
Suggest not to opt for composite scheme. Please pay the regular tax and take the credit of the tax paid on the vehicl

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pt for GST 5% without ITC as hardly less than 10% segment would opt for 12% GST.
Reason being is that Input Tax Credit is not available to Industry as is specified in negative List except where the use of Cab is statutorily required under the Act.
Both the Options are available and ITC is available to you on proportionate basis on the basis of Turnover.
You have to take Business Call considering Cost benefit analysis / Market share.
Reply By Ganeshan Kalyani:
The Reply:
I agree with the views of the experts.
Reply By Ganeshan Kalyani:
The Reply:
Sir if you opt for 12% then input tax credit on all inputs purchased in course or furtherance of business is eligible except few ineligible credits. And if you opt to pay tax @ 5% then in

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Export of services
Query (Issue) Started By: – Archna Gupta Dated:- 28-11-2017 Last Reply Date:- 1-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Expert,
If we raise invoice to our foreign client for providing services and we raise invoice for "Export of services on payment of IGST". Suppose the invoice is raised for 100 USD and charged IGST @ 18% i.e., total invoice amount comes to 118 USD.
1. Whether the invoice for 100 USD or 118 USD will be sent to the client?
2. whether we'll receive 118 USD or 100 USD from our client? What I understand in this case that we'll receive 100 USD from client and deposit IGST of 18 USD from our own pocket and later on will apply for refund of 18 USD.
Reply By

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If insufficient balance in ledger, advisable to export under LUT/Bond.
Regards
S.Ramaswamy
Reply By Archna Gupta:
The Reply:
Thanks to all for your concern. In my case these queries are related to my earlier invoices issued because that time we had not filed LUT.
Sanjay ji my further query is that my total invoice value is 118 USD as is given in the example which I sent to my client in USA and he makes the full payment of 118 USD. What will I do in that case? Will I have to deposit more IGST by grossing up the amount received or should refund the money extra received?
Or we should send the invoice of 100 USD only? Will that be correct?
For what amount I will file the refund claim?
Reply By CS SANJAY MALHOTRA:
The Reply:
Archna j

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IGST Rates and its impact
Query (Issue) Started By: – K.Shashi Nair Dated:- 28-11-2017 Last Reply Date:- 28-11-2017 Customs – Exim – SEZ
Got 1 Reply
Customs
Hello..
8506 includes Primary and Secondary Cells. The Lithium Ion batteries /cells (including Mobile Phone Batteries) falls under this tariff. Under the amended notification, the IGST for 8506 has been revised from 28% to 18%
The imports that I do, are Parts of Lithium Ion Battery. This is being imported under 85079090. The I

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Rs 83,346 crores collected under GST for the month of October 2017, received in November (upto 27th Nov 2017)
GST
Dated:- 28-11-2017

A sum of ₹ 83,346 crores has been collected as Total Revenue Collection under GST for the month of October, received in November till 27th November 2017. 95.9lakh taxpayers have been registered under GST so far, of which 15.1 lakh are composition dealers who are required to file returns every quarter. 50.1 lakh returns have been filed for the month of October till 26th November 2017.
Revenue of States: The States have collected a total of ₹ 87,238 crores by way of SGST in the months of August, September, October and November 2017 (till 27th November). Further on all inter-state trade

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ased. The States revenues have thus been fully protected taking base year revenue as 2015-16 and providing for a projected revenue growth rate of 14%.
Centre's Revenue: The total CGST income in the months of August, September, October and November (till 27th November) has been ₹ 58,556 crores. In addition to this, an amount of ₹ 16,233 crores has been transferred from IGST account to CGST account by way of settlement of funds on account of inter-state supply of goods and services in the month of August, September and October, 2017. Further, ₹ 10,145 crores is being transferred to CGST account from IGST account for the month of November 2017 by way of settlement. The major reason for the gap in income of CGST and SGST has

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axes is low;
* Since the overall incidence of taxes on most of the commodities have come down under GST, it would naturally have some implication on the revenues of the Government.
* The tax administration of GST is now based on self-declared Tax Return, in which the assesse decides on his own how much tax liability he has and claims input tax credit as per his own calculations. Since implementation of some of the main features of GST such as, matching of returns, e-way bill as well as reverse charge mechanism have been postponed the tax compliance may not be up to the mark.
Returns filed: The total number of GSTR 3B returns filed for the return period July, August, September and October 2017 till 26th November is 58.7 lakh, 58.9 lakh,

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Debit note and credit note – GST
Query (Issue) Started By: – K.Srinivasan Kuppuswamy Dated:- 28-11-2017 Last Reply Date:- 4-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir,
We have the following query in respect of charging GST on sales return / purchase return/ price reduction/price increase
1.Sales returns through Delivery advice
Some of the customers sending the customer returns in delivery challan without GST
2. Sales returns through Tax Invoice
Some of the customers sending the customer returns in tax invoice with GST for which we need to
3. Price decrease/reduction
The price decrease / reduction credit note to be issued without GST. Since already we have charged GST on the higher price and custome

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r Section 34 of CGST Act which provides for Credit note and debit note.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
First at all , any debit credit note is to be issued by the supplier only .
Recipient will not issued any invoice , with or without GST .
Issue of invoice by registered recipient were to be applicable in case sale made prior to GST implemented date ( Sec 142 ) .and return post GST implementation
Further , Debit /Credit Note will have details of original tax invoice and also indicate taxable value ( of goods return ) and GST component on it .
Your GSTR 1 will also indicated details of Debit/Credit Notes issued . This will matched with GSTR 2 of the recipients .
You need not to issue any invoice for purchase return . Your

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ake the invoice route
There is also an FAQ in the earlier days on the matter.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
The responsibility of issuing credit note or debit note is cast on the supplier of goods or services.
Reply By Mathurthi RamKumar:
The Reply:
Dear Sir,
With reference to the above Q&A, Kindly clarify me that normal debit note and credit notes will applicable for before gst or not? Also kindly advise for below transaction.
Agent give his commission invoice with gst. This commission will adjust for other parties balance payments.
for above – Before GST i issue cr note to agent. I think as per GST rules now this transaction not under GST credit note. Am i correct? Becoz GST cr note will issue when s

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Extends the time limit for furnishing the details of outward supplies GSTR-1-Due dates for suppliers, having turnover above 1.5 crore
S.O.090/P.A.5/2017/S.148/2017 Dated:- 28-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th November, 2017
No. S.O.090/P.A.5/2017/S.148/2017.-In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the registered persons having aggregate turnover of upto 1.5 crore rupees in the

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The Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017.
G.S.R.057/P.A.5/2017/S.164/Amd.(7)/2017 Dated:- 28-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th November, 2017
No. G.S.R.057/P.A.5/2017/S.164/Amd.(7)/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) They shall come into force on and with effect from the 15th day of November, 2017.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said

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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. In the said rules, after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing.-Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these

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Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner of State Tax or the State Tax Officer, within six months from the date of communication of the said decision or order.”.
7. In the said rules, in rule 124, –
(a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”; and
(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”.
8. In the said rules, after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Appli

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d tax structure[under clause (ii) of first proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without 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 Econ

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ng has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amountto be claimed [(1×4/3)-2]
1
2
3
4
5
 
 
 
 
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount(1×2/3)
1
2
3
4
 
 
 
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer

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