Goods and Services Tax

Reduction of late fee in case of delayed filing of FORM GSTR-1
02/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (02/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-5
03/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (03/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
04/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-6
05/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (05/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Extension of date for filing the return in FORM GSTR-6
1-B/ 2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE
KARYALAYA, GANDHINAGAR, BENGALURU,
NO. KGST.CR.01/17-18 DATED: 23.01.2018.
NOTIFICATION (1-B/ 2018)
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax A

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Central Goods and Services Tax (Amendment) Rules, 2018
03/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
[Central Board of Excise and Customs]
Notification No. 3/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 52 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty days” shall be substituted;
(ii) with effect from 1st January, 2018, i

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of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State;
(b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also; and
(c) “Organising State” has the same meaning as assigned to it in clause (f) of sub-ru

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represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:-
(i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
(ii) a consecutive serial number not exceed

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of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of the Government of India,

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ods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”
(x) with effect from 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods ” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with

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India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”;
(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as m

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ended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall

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, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third p

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n the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordan

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been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km. or part thereof thereafter
One additional day:
Provided that th

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been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo co

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n of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
(xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;
(xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out b

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and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10-11)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
“;
(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Tr

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Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
01/2018 Dated:- 23-1-2018 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 01/2018 – Integrated Tax
New Delhi, the 23rd January, 2018
G.S.R. 60 (E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in t

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Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
10/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 59 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India

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Notifying common GST portal and e-way bill website.
09/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 9/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 58 (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 – Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

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ov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and
(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.
2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal notification No.4/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-se

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Extension of date for filing the return in FORM GSTR-6
08/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 19/2018 – Dated 28-03-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 8/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 57 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Se

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Reduction of late fee in case of delayed filing of FORM GSTR-6
07/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 7/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 56 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
06/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Rescinded vide Notification No. 13/2018 – Dated 07-03-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 6/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 55 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017

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Reduction of late fee in case of delayed filing of FORM GSTR-5
05/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 5/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 54 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act

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Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
04/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 4/2018-Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 53 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due da

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2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.]
2[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 3[17th January, 2020].
5[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in co

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the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: –
TABLE
S. No.
Class of registered persons
Amount
(1)
(2)
(3)
1.
Registered persons who have nil outward supplies in the tax period
Two hundred and fifty Rupees
2.
Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1
One thousand rupees
3.
Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1

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GST Refund
Query (Issue) Started By: – AnilKumar Vyas Dated:- 22-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We are manufacturer and exporter of taxable supply. We are exporting goods on payment of IGST.
Each month increasing GST ITC due to following reasons:
> We are paying GST 28% on inward supply and charging 18% on outward supply.
> Procurement of Plant and Machineries.
All of you request to suggest how can we get refund o

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Trying to bring petrol, diesel under GST: Pradhan
GST
Dated:- 22-1-2018

Ujjain/ Indore, Jan 21 (PTI) Union Oil Minister Dharmendra Pradhan today said his Ministry is trying to bring petrol and diesel under the purview of the Goods and Services Tax (GST).
"We are trying that petrol, diesel and kerosene should also come under the ambit of GST. We are hopeful that the GST Council will agree to it shortly," the Petroleum and Natural Gas Minister told reporters in Ujjain.
Responding to a query, the minister said the spike in petrol rates in the international market has impacted the cost of the fuel in India.
"Besides, the state governments too levy cess on petrol," he said.
The Congress had demanded that pet

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Rejected Goods by Customers
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 22-1-2018 Last Reply Date:- 22-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We had supplied goods in June-17 charging excise duty & CST .
Now customer want to return the same as rejected and to be cleared under delivery challon.
While raising credit note to customer we have to charge them only basic value of the Goods .
Since Excise duty and Central Sales Tax already paid to the government we cannot reverse the same through credit note.
Is there any provision can customer get refund of the excise duty (Not claim input tax credit by customer) and Central Sales Tax.
Reply By MUKUND THAKKAR:
The Reply:
No refund provision in excise

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KGST Act, 2017 – Electronic System to approve enrolment of Goods and Services Tax Practitioners.
14/2017-18 Dated:- 22-1-2018 Karnataka SGST
GST – States
GOVERNMENT OF KARNATAKA
COMMERCIAL TAXES DEPARTMENT
No. Adcom (R & R)/STP/CR-13/17-18
Office of the
Commissioner of Commercial Taxes,
Vanijya Therige Karyalaya, Kalidasa Marg,
Gandhinagar, Bengaluru – 560009.
Date: 22.01.2018
COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 14/2017-18.
Subject: KGST ACT, 2017 -Electronic system to approve enrolment of Goods and Services Tax Practitioners – Reg.
(1) With the introduction of Goods and Services Tax Act, 2017 in the country, the nature and scope of the tax practitioners is redefined and enlarged to the extent of filing of online statements, returns, uploading of tax invoices, seeking amendments, payments and refunds on behalf of the taxable persons who authorise the tax practitioner. The scope of geographical jurisdiction and functional jurisdiction is also enlarged due to

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e a GSTP online and also the latter to accept online only.
(3) The provisions of section 48 of the KGST Act, 2017 and Rules 83 and 84 of the KGST Rules 2017 envisages that every prescribed eligible applicant shall apply online, in FORM GST PCT-01, in the Common Portal – www.gst.gov.in for enrolment as Goods and Service Tax Practitioner.
(4) Commercial Taxes Department, Karnataka with its robust and stable IT infrastructure has opted to be a Model-1 State wherein the back-end processes for tax administration are required to be designed and developed by department. The Additional Commissioner of Commercial Taxes (Revision and Recovery) has been authorised under the Karnataka Goods and Services Act, 2017 as the Authorised Officer an authority to issue Enrolment Certificate as per the notification No. KGST.CR.45/17-18 dated 17.08.2017.
(5) Accordingly, an online system of flow of application from the Authorised Officer to respective JCCT-DGSTO to LGSTOs / SGSTOs and back to the Authoris

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the authorised officer either accepts or rejects the application online in www.gst.kar.nic.in/gstpro.
(6) The flow chart, detailed procedure backend process chart and verification report are prepared based on which NIC has developed online backend process system which is tested and is put in place and is attached herewith.
(7) It is hereby directed to the concerned officers to communicate to all the associations of the tax practitioners and their fraternity in the state for the purpose of smooth functioning of the module.
(8) Further, any difficulties in implementation of the above instructions may please be brought to the notice of the Authorised Officer i.e. the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office of the Commissioner of Commercial Taxes (Karnataka), I Floor, Kalidasa Marg, Gandhinagar, Bengaluru – 560009 either through written communication or through email to addcom.randr@gmail.com so as to further improve the back-end process module.
(SRIKA

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umbrella of GST. Because of this, the
validity of Sales Tax Practitioners enrolled under the previous Karnataka Value Added Tax
Act, 2003, hitherto, has lost its relevance under the GST Act.
(2) The present GST Act, 2017 enables the newly enrolled practitioners to practice in any part of
the country before any of the GST authority, irrespective of the fact that the applicant is
enrolled under the State/Union Territory jurisdiction or Central jurisdiction. Any person
enrolled under the GST Act, 2017 as Goods and Services Tax Practitioner (hereinafter
referred in short as GSTP) residing in the state of Karnataka and enrolled under Karnataka
state authority can represent any other taxable person of any other state before the GST
authorities of the respective states. Thus, the GSTP enrolment made in any one state or UT or
Page 1 of 3
Centre becomes Pan India enrolment. The act also mandates the taxable person to authorise a
GSTP online and also the latter to accept online only.
(3) The pro

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the Authorised Officer shall be
forwarded to the respective JCCT-DGSTO who in turn conduct verification of the
documents. The JCCT-DGSTO after receipt of application in his login, issues an
endorsement, electronically, informing the applicant to appear before him within seven days
from the date of issue of endorsement, in his office for verification of the originals. Upon,
verification of the documents, the JCCT-DGSTO uploads the verification report along with
his recommendations and then forward to the authorised officer for final approval or
rejection. In case, the JCCT-DGSTO is of the opinion that the professional address of the
applicant need to be verified, he may forward the application to the concerned jurisdictional
ACCT-LGSTO or CTO-SGSTO, who in turn submits his field report online, after
conducting verification of the place of profession. After the receipt of the verification report
from the JCCT-DGSTO, the authorised officer either accepts or rejects the application
online

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a),
All the officers of the Commercial Taxes Department
Bengaluru
3
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
FLOW CHART SHOWING THE PROCEDURE FOR APPLICATION, VERIFICATION AND ENROLMENT OF GSTP FROM
CENTRAL PORTAL www.gst.gov.in TO STATE PORTAL www.gst.kar.nic.in/gstpro
A) ENROLMENT PROCEDURE FOR GST PRACTITIONERS AT BACK END OPERATION
FRONT END OPERATION – CENTRAL PORTAL WWW.GST.GOV.IN
(1) ELIGIBLE APPLICANTS AS
PRESCRIBED IN RULE 83(1)(a), (b) &
(c) LOG IN
BACKEND OPERATION – NIC PORTAL WWW.GST.KAR.NIC.IN
(6A) LVO for
Address
Verification, IF
NECESSARY
(2)
(4)
www.gst.gov.in
(3) APPLICANTS
SUBMIT FORM GST
PCT 01
www.gst.kar.nic.
in/gstpro
(5) AUTHORISED
OFFICER
(15) APPLICANT CAN LOG
IN AND DOWN LOAD THE
CERTIFICATE IN FORM
GST PCT 02
GSTP-CIRCULAR CUM USER MANUAL
14)
www.gst.gov.in
(6) JCCT DGSTO, CTD (K)
VERIFICATION OF
CREDENTIALS AND REPORT
BACK TO ADCOM (R&R)
(7
(12) APPROVE
(11) YES
(8) ATHORISED
OFFICER
(10) REJECT
(9)
NO
(13) www.gst.kar.ni

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agar, Bengaluru, is the
duly Authorised Officer, as per the notification No. KGST.CR.45/17-18 dated
17.08.2017.
(e) The Authorised Officer shall cause verification of the information such as identity proof,
primary address and qualification proof and any other, furnished by the applicants in
their applications, through the jurisdictional Divisional Joint Commissioner of
Commercial Taxes (hereinafter referred as JCCT-DGSTO).
(f) The JCCT-DGSTO, on receipt of the application from the Authorised Officer, shall issue
an Endorsement, electronically through email, to the applicant calling him to appear in
his office within seven days from the date of the mail sent, for verification of the
documents uploaded in the Common Portal with that of the originals to ascertain the
genuineness of the same.
The Jurisdictional JCCT may further, if in his opinion feels if it necessary to do so,
can cause, verification of the professional address furnished by the applicant, by
forwarding the application to

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n.
(j) On receipt of the verification report and recommendations from the JCCT-DGSTO, the
Authorised Officer may approve or reject the application, as the case may be, through
his/her Digital Signature Certificate (DSC).
(k) On the action taken by the Authorised Officer in the www.gst.kar.nic.in/gstpro, the result
is forwarded to the Common Portal www.gst.gov.in and then the applicant is intimated
through both SMS (Short Message Service) to his mobile number and also to his email
ID furnished at the time of applying.
(1) In case of successful enrolment, the applicant can download the enrolment certificate in
Form GST-PCT-02 with temporary password given therein from the common portal
www.gst.gov.in
(m) In all those cases, where Enrolment Certificate in Form GST PCT 02 is issued to the
GSTP, he shall remain enrolled until he passes such examination conducted at such
periods and by such authority as may be notified by the Commissioner on the
recommendations of the Council.
(n) Provided f

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Processing System
Tax Practioner
New Case From GSTIN(12)
Reply/Received From JCCT(1)
Approved (1)
Pending With JCCT(8)
stion Type
Name
Days Left For
Current Status
Approval
AA2906170727951
Tax Practitioner
HASANA NARAYANA NAGARAJA
18
New Application Assigned to Adcom (R & R)
AA2907170821478
AA290717082619G
Tax Practitioner
Sabareesan Sarangapani Venkatesh
18
New Application Assigned to Adcom (R & R)
Tax Practitioner
AMBRESH
18
New Application Assigned to Adcom (R&R)
AA290717076936C
Tax Practitioner
VIPUL NARENDRA LUTHIA
18
New Application Assigned to Adcom (R&R)
AA290717077074T
Tax Practitioner
VINAYAK HEGDE
18
New Application Assigned to Adcom (R&R)
AA2906170728910
Tax Practitioner
MADHUSUDAN WUNTKAL
18
New Application Assigned to Adcom (R&R)
AA290717079544K
Tax Practitioner
GHANALINGAMURTHY KATTIMATH
18
New Application Assigned to Adcom (R & R)
AA290717083531V
Tax Practitioner
NAGASUNDARA BHAGYA JYOTHI
18
New Application Assigned to Adcom (R&R)
AA290617072831U
AA290617072879A
Tax Pr

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018 05:07 PM New
Action By Name / Post
New Application Recd. from GSTN
GSTP-CIRCULAR CUM USER MANUAL
Submitted on: 06/11/2017
Powered By CTD,Karnataka and NIC, Bengaluru
Page 4 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
SAMPLE APPLICATION FORM
Name: HASANA
ARN
Submitted
NARAYANA
Type: RTTR1
No.: AA2906170727951
on: 06/11/2017
NAGARAJA
Application Log Action
Sl. No
Field Name
Value
1
Applicant Details
(i)
Name
Documents Status No. of
Queries
Raised
HASANA
NARAYANA
NAGARAJA
1. View
Document
(ii)
Father Name
HS Narayana
(iii)
Gender
(iv)
Date of Birth
M
09/07/1963
(v)
Mobile
9448684471
(vi)
Aadhaar Number
859398956453
(vii)
PAN
ACDPN6804A
(viii)
Telephone Number
080 26767991
(ix)
Applicant Email
nagaraja@v-
fms.com
2
Primary Address
GSTP-CIRCULAR CUM USER MANUAL
Page 5 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
(i)
Address
3
Enrolment
1/A 1st Floor, 7th
1. View
Document
Main, 9th Cross, N
R Colony
Bengaluru –

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ocument
–
GSTP CIRCULAR CUM USER MANUAL
Page 7 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
(iv)
(v)
Date of Enrolment of
Membership
Membership Valid Up
to
4.5
Lawyer at Bar Council
(i)
Bar Council Name
(ii)
Enrolment Number as
given by Bar Council
(iii)
Date of Enrolment
(iv)
Enrolment valid up to
5
Declaration Details
0
Applicant Name
HASANA
NARAYANA
NAGARAJA
(ii)
PAN (Declaration
Details)
ACDPN6804A
(iii)
Declaration Date
(iv)
Sign Type
(v)
Place
EVC
Bengaluru
GSTP-CIRCULAR CUM USER MANUAL
Page 8 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
➤ ACTION – FORWARD TO OFFICER (JCCT-DGSTO).
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From JCCT(1)
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Туре
Name
Days Left
Current Status
For
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AA290717082147B Tax Practitioner
AA290717082619G Tax Practitioner
AA2906170731119 Tax Practitioner
AA290717076936C Tax Practitioner
AMBRESH
Ganesha Manju
18
Application Assigned For Verification to JCCT, DVO-1, B'lore
18
12
Application Assigned For Verification JCCT, DVO, Gulbarga.
Application Assigned For Verification to JCCT(A), DVO, Mysore.
VIPUL NARENDRA LUTHIA
18
Application Assigned For Verification to JCCT, DVO DHARWAD
AA290717077074T Tax Practitioner
AA2906170728910 Tax Practitioner
AA290717005598P Tax Practitioner
MADHUSUDAN WUNTKAL
AA290118009081K Tax Practitioner
VINAYAK HEGDE
18
Application Assigned For Verification to JCCT, DVO-02, B'lore
18
Application Assigned For Verification to JCCT, DVO, Gulbarga.
AA2906170731127 Tax Practitioner
AA290717079544K Tax

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AA290717128285U Tax Practitioner
AA290617072765L Tax Practitioner
AA2911170421496 Tax Practitioner
AA2907171121557 Tax Practitioner
AA290817014689) Tax Practitioner
AA291117026392B Tax Practitioner
AA290717111006D Tax Practitioner
AA2910170066559 Tax Practitioner
AA290717159745H Tax Practitioner
Gulapura Anjinappa Ganganjinamurthy
PRAMODINI KULKARNI
TEJESHA BENNEGERE MARULASIDDAIAH
THIPPUR LAKSHMANA RAKESH
RAJEEV HEGDE
20
Application Assigned For Verification to JCCT, DVO-6, B'lore.
20
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lication Assigned For Verification to JCCT, DVO-6, B'lore.
QâÅ“°
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➤ ACTIVITY 1: MAIL ENDORSEMENT TO APPLICANT
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under Action > Reply to Officer.
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VERIFICATION REPORT OF THE ORIGINAL DOCUMENTS
JCCT-DGSTO
Verification of credentials by the Joint Commissioner of Commercial Taxes –
Divisional Goods and Services Tax Office.
1 O/o the DGSTO
2
Date of Verification
3
Name of the applicant appeared
Documents Verified
TICK
REMARKS
4 Address of principle place of business
YES/NO
5
Address of the residence
YES/NO
6 Education qualification records
YES/NO
7
Service records
YES/NO
8 Previous STP or TRP certificates
9 Professional records
10 In case of partnership firm, partners details such
as names, PAN, Aadhar, Mobile Number, Email
Address and address
YES/NO
YES/NO
YES/NO
GSTP-CIRCULAR CUM USER MANUAL

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AA2907171121557
Type: RTTR1
PRABHAKARA
Application
Application Action
Log
Action
SUBMIT TO OFFICER
Forward To
Adcom (R&R)( SSD3009)
Field Report
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Remarks
Verification of documents done. The application
may be approved.
Endorsement
Submitted on: 06/11/2017
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uploadded by exten
AA2907171121557 Trp_offr22-01-20180000002244924_MJN2205.pdf MJN2205
PDF
AA2907171121557 Trp_offr22-01-20180000002244410_MJN2205.jpg MJN2205
JPG
Powered By CTD,Kamataka and NIC, Bengaluru
GSTP-CIRCULAR CUM USER MANUAL
Page 12 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
ACTIVITY 2:
–
FORWARD APPLICATION TO LGSTO/SGSTO for
verification of the address of the profession furnished.
NIC GST Menu
← →
Apps
NIC GST Menu
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12
Application Assigned For Verification to CTO, LVO-050A
NIC Bengaluru
15:24
20-01-2018
Page 13 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
3) STAGE III – AT THE LEVEL OF ACCT-LGSTO / CTO-SGSTO.
➤ LOG IN – HOME SCREEN OF ACCT
NEC GST Menu
Ver 1.0072017
gst.kar.nic.in/gstpro/Registration/Reg_List_view.aspx?catg-NEWREG&status

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ed in above, submit to the JCCT with remarks, if
any,
GSTP-CIRCULAR CUM USER MANUAL
Page 14 of 18
4)
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
SUBMIT REPLY TO JCCT
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ARN No.: AA2911170421496
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GSTP-CIRCULAR CUM USER MANUAL
Page 15 of 18
5)
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
SUBMIT TO OFFICER: The JCCT-DGSTO, on receipt of the Field Report from the
concerned ACCT-LGSTO/CTO-SGSTO, shall update his Verification Report of the
documents and Forward to Officer as demonstrated in para 9 above, with his remarks.
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Days Left For
Approval
Pending With JCCT(163)
Current Status
10
Final verification done by JCCT. DVO-1. B'lore
20
Final verification done by JCCT. DVO-6. Blore.
20
Final verification done by JCCT. DVO-6. Blore,
ARN
Registration Type
AA2906170732224
Tax Practitioner
RAJENDRA SEERVI
AA2907171027028
Tax Practitioner
PRASANNA KUMAR THIRTHAHALLI
AA290717081740U
Tax Practitioner
KRISHNA KUMAR
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and NC
GSTP-CIRCULAR CUM USER MANUAL
Page 16 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
➤ LOG SHEET OF THE AUTHORISED OFFICER

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APPLICANT AND SUBMIT REPORT
WITH IN SEVEN DAYS.
verification done and report enclosed
Verification report submitted. Enrolment
may be issued.
Action By Name / Post
Adcom (R & R)->JCCT, DVO-6, B'lore.
JCCT, DVO-6, B'lore.>ACCT, LVO-075
ACCT, LVO-075->JCCT, DVO-6, Blore.
JCCT, DVO-6, B'lore.>Adcom (R&R)
D
Powered By CTD Karnataka and NIC, Bengaluru
0
➤ APPROVE / REJECT
Once, Verification Report and Field Report (Visible reports), Action > APPROVE or
REJECT using DSC.
NIC GST Menu
gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno-AA290717081740U&applty=RTTR1&design=12&presentstatus=SBM&reg_type_desc=Tax+Practitioner&d…
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GSTPro-GST Processing System
Ver 1.0 072017
ARN No.: AA290717081740U
Name: KRISHNA KUMAR
Type: RTTR1
Application
Log
Application Action
A

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1 of 744
e
âËœ
Jan 12 (8 days ago)
– Forwarded message-…..
From:
Date: Jan 12, 2018 5:30 PM
Subject: Intimation of allocation of GST Practitioner ID Application for Enrolment as Goods and Services Tax Practitioner & GST PCT-01
To:
Cc:
Dear Sir/Madam,
seetharamaiah nagaraju,
☆
This mail is in reference to the Application for Enrolment as Goods and Services Tax Practitioner & GST PCT-01 filed by you vide Application Reference Number (ARN)
AA2907170013078 dated 2018-01-12 17:30:06.744.
Form is approved and Enrolment Certificate is issued. You can View/Download/ Print the Registration Certificate on the GST Portal.
Your GST Practitioner ID is 291800000226GPM
Your login credentials are as under:
UserName – 291800000226GPM
Password – 3343e1c88c
You can login to your account using the above mentioned login credentials. It is advised to change the password immediately after first login. Please login with above
credentials on www.gst.gov.in for further details.
Note: Please do not

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Amendment in the notification No, 11/2017-GST, dated the 16th September, 2017.
CT/GST-14/2017/087 (01/2018-GST) Dated:- 22-1-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 01/2018-GST
The 22nd January, 2018
NO. CT/GST-14/2017/087.. In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assa

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Dr. Kanagasabapathy Sundaram Pillai Versus Union of India
GST
2018 (6) TMI 1476 – SC Order – 2018 (12) G. S. T. L. J180 (SC)
SUPREME COURT – SC
Dated:- 22-1-2018
Appeal (C) No. 26326 of 2017 with I. A. No. 98541 of 2017
GST
Mr. Dipak Misra, Mr. A.M. Khanwilkar and Dr. D.Y. Chandrachud, JJ.
ORDER
Application seeking permission to argue in person is allowed.
Having heard the petitioner-in-person, we are not inclined to enter into the merits of the case at his instance. The

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Filling of return under GST.
Trade Notice No. 25/2017 Dated:- 22-1-2018 Nagaland SGST
GST – States
=============
Document 1
भारत सरकार
Government of India,
वित्त मंत्रालय. राजस्व विभाग
Ministry of Finance, Department of Revenue
वस्तु एवं सेवाकर एवं सीमा शुल्क मुख्य आयुक्त का कार्यालय
Office of the Chief Commissioner, Goods and Services Tax & Customs
क्रेसेन्स बिल्डिंग. महात्मा गाँधी रोड. शि

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s
regarding return filing and to ensure uniformity in implementation across field formations, the Board, in
exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017
hereby clarifies the following issues:
1. Return Filing Calendar:
1.1
Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar
format for ease of understanding as under:
3.Fruary 2015
Return Filing Dates
10
20
10
15
20
10
20
10
20
30
10
Lore GSTR-1 Jul Sep 2017
creater than
15 Crore.GSTR-1
July to Nov 2017
Dec 2017
Oct Dec 2017
Jan 2018
Feb 2018
Jan Mar 2017
Mar 2018
Page 1 of 10
–
1.2 It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly
basis in terms of Notification No. 35/2017-Central Tax (referred to as “CT” hereinafter) dated 15th
September, 2017 and 56/2017-CT dated 15th November 2017. Further, Notification No. 71/2017-CT
and Notification No. 72/2017 CT both dated 29th Decem

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iling of FORM GSTR-2 and FORM GSTR -3 for
the months of July 2017 to March 2018 would be worked out by a Committee of officers and
communicated later.
1.4 Registered persons opting for Composition scheme are required to file their returns quarterly
in FORM GSTR-4. The due date for filing of FORM GSTR-4 for the quarter ending September 2017
has been extended to 24th December 2017 vide Notification No. 59/2017-CT dated 15th November
2017. For the remaining quarters, the last date for filing of FORM GSTR-4 is within eighteen days after
the end of such quarter.
1.5 It is also clarified that the registered person will self-assess his aggregate turnover in terms of
Section 2(6) of the CGST Act, 2017 for the previous financial year or the current financial year (in case
of new registrants). Based on this self-assessed turnover, the registered person with turnover up to Rs.
1.5 Crore will be required to file FORM GSTR-1 on quarterly basis instead of on monthly basis. It is
also cla

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20/- per day (Rs.
Page 2 of 10
10/- per day each under CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each
under CGST & SGST Acts). For other taxpayers, whose tax liability for that month was not “NIL”, late
fee payable will be Rs. 50/- per day (Rs. 25/- per day each under CGST & SGST Acts) instead of Rs.
200/- per day (Rs. 100/- per day each under CGST& SGST Acts). Notification No. 64/2017-CT dated
15th November 2017 has already been issued in this regard.
3.
3.1
Amendment / corrections / rectification of errors:
Various representations have been received wherein registered persons have requested for
clarification on the procedure for rectification of errors made while filing their FORM GSTR-3B. In this
regard, Circular No. 7/7/2017-GST dated 1st September 2017 was issued which clarified that errors
committed while filing FORM GSTR – 3B may be rectified while filing FORM GSTR-1 and FORM
GSTR-2 of the same month. Further, in the said circular, it was cl

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d by him. The
corresponding column in the table provides the steps to be followed by him to rectify such error.
4.
It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting
of differential figures for past month(s), the said figures may be reported on net basis alongwith the
values for current month itself in appropriate tables i.e. Table No. 3.1,3.2, 4 and 5, as the case may
be. It may be noted that while making adjustment in the output tax liability or input tax credit, there can
be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be
adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such
adjustment is not feasible, refund may be claimed. Where adjustments have been made in FORM
GSTR-3B of multiple months, corresponding adjustments FORM GSTR-1 should also preferably be
made in the corresponding months.
5.
Where the taxpayer has committed an error in submitting (before

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mations about the
contents of the aforesaid references and for complete details, the respective references may please be
referred in the CBEC's website www.cbec.gov.in.
All Commissioners are requested to bring the contents of the Trade Notice to the notice of
all the officers working under their charge and the assessees falling under their respective jurisdiction.
The Trade & Industry Associations/Chambers of Commerce are requested to bring the
contents of the Trade Notice to the notice of all their members.
(W.LHangshing)
C.No. IV(16)05/CCO/TECH-I/GST/SH/2017/
Copy forwarded for information to:
(i)
545-76
Chief Commissioner
Dated:
22 JAN 2018
The Commissioner, GST & CX Commissionerate, Agartala/ Aizawl/ Dibrugarh/Dimapur/
Guwahati Imphal /Itanagar/ Shillong.
The Commissioner of Customs (P), N.E.R., Shillong.
The Commissioner (Appeals), Goods & Services Tax, Guwahati.
(iv) The Commissioner (Audit), Goods & Services Tax, Guwahati.
3 3333
(vii)
The Commissioner of C

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their return.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken after
this step.
Use “Edit” facility to add such liability and additional
cash, if required (i.e. where sufficient balances are not
available in the credit or cash ledgers) may be
deposited in the cash ledger by creating challan in
FORM GST PMT-06.
All
Stage 15
Offset Liability
liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage 4
Return Filed
Return was filed.
Liability may be added in the return of
subsequent month(s) after payment of interest.
Company A has four units in Haryana, while
Company A has four units in Haryana,
filing their return for the month of July, they while filing their return for the month of July,
inadvertently, missed on details of a last minute they inadvertently, missed on details of a last
order. Since, they

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confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this step.
Use “Edit” facility to reduce over
reported liability.
Company B had reported an inter-State
sale but realized that the same sale was
counted twice and hence was not to be
reported. But the return form was
already submitted and no change could be
done to the liabilities. What can company B
do?
In this case, Company B has the option to
use the “edit” facility to reduce such liability
and proceed to file their return.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken after
this step.
Use “Edit” facility to reduce over reported
liability and cash ledger may be partially debited
to offset
Stage 3
Offset Liability
All liabilities were
offset by debiting the
cash and credit ledger.
No action was taken after
this step.
Stage 4
Retu

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ice and hence was not to be reported or taxed.
But the return form was already filed and no
change could be done to reduce the liabilities.
What can company B do?
In this case, they may reduce this liability in the
return of subsequent months or claim refund of
the same.
Where the liability was over reported in the month's / quarter's FORM GSTR-1 also, then such liability may be amended through
amendments under Table 9 of FORM GSTR-1
Page 6 of 10
Stage of Return Filing (GSTR – 3B)
Common
Error Ill
Liability was
wrongly
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and
submitted and therefore no change
can be done to the liability. No action
was taken after this step.
Use “Edit” facility to rectify wrongly
reported liability.
Company C is registered in the State
of Haryana. While entering their outward
supplies in FORM GSTR-3B, the
company realized that they had
inadvertently, show

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urther, they also had updated their
Central Tax and State tax cash ledgers. What can they do?
In this case, the company will have to rectify wrongly reported liability
using the edit facility. The company will reduce their Central Tax /
State tax liability and add integrated tax liability. Further, they will have to
pay integrated tax and update their cash ledger. They may seek for
Central Tax / State tax cash refund in due course or use the same for
offsetting future liabilities.
Stage 3
Offset Liability
All liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage
Return Filed
Return was filed.
Unreported liability may be added in the next
month's return with interest, if applicable. Also,
adjustment may be made in return of
subsequent month(s) or refund may be
claimed where adjustment is not feasible.
Company C was registered in the State of
Haryana. While entering their outward supplies in
FORM GSTR-3B, the c

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on was taken after this
step.
Stage 3
Offset Liability
All liabilities were offset by
debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Input tax
credit was
under
reported
Use 'Edit” facility to add un-availed input tax credit.
Input tax Credit will be added to the credit
ledger and may be used for offsetting
this month or subsequent month's liability.
Company D, while filing their FORM GSTR –
3B for the month of July, inadvertently, misreported
Input tax credit of Rs.1,00,00,000/- as
Rs. 10,00,000/-. They had confirmed and
submitted their return. What can they do?
The company may use the “edit” facility to add
more input tax credit to their submitted FORM
GSTR-3B. Once, this is done, such credit will be
reflected in their Electronic Credit ledger and may
be utilized to offset liabilities for this month or for
subsequent months.
Change in
FORM
GSTR-1
No Action required in cash ledger
No Act

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the return liability. No action was taken after
this step.
Additional cash, if required, may be deposited in
the cash ledger by creating challan in
FORM GST PMT-06
While filing their FORM GSTR 3B for the
the months of July, 2017, Company E months of July, 2017, Company E inadvertently,
inadvertently, reported their eligible input reported their eligible input tax credit, as Rs.
tax credit, as Rs. 20,00,000/- instead of 20,00,000/- instead of Rs.10,00,000/-. What can
Rs. 10,00,000/-. What can they do?
they do?
Since, the company has submitted details of
their input tax credit but not used such credit
for offsetting their liabilities, they can reduce
their input tax credit by using the “edit” facility.
Since, the company has submitted details of their
input tax credit but not used such credit for
offsetting their liabilities, they can reduce their input
tax credit by using the “edit” facility. Since, they
have deposited Rs.
All
Stage 3
Offset Liability
liabilities

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nfirmed Submission
Return liabilities / Input tax credit
availed were confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this step
“Edit” facility to be used to rectify such
liability.
•
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash
ledger as per the return liability. No action was
taken after this step.
Additional cash, if required, may be
deposited in the cash ledger by creating
New Input tax credit will be added to the challan in FORM GST PMT-06
credit ledger.
Input tax credit reduced will be
adjusted in the credit ledger without any
additional liability
While filing their FORM GSTR 3B for
the months of July, 2017, Company E
inadvertently, reported their Central Tax credit
of Rs. 20,00,000/- as Integrated tax. What
can they do?
While filing their FORM GSTR 3B for the
months of July, 2017, Company E inadvertently,
reported their Central Tax cre

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Extension of the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
02/2018-State Tax Dated:- 22-1-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 22nd January 2018
NOTIFICATION
Notification No. 02/2018-State Tax.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act,

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Reduction of late fee in case of delayed filing of FORM GSTR-4
G.O.Ms.No. 21 Dated:- 22-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 21
Dated: 22-01-2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Cou

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Time period for furnishing the details in FORM GSTR-1
G.O.Ms.No. 19 Dated:- 22-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 19
Dated: 22-01-2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), and in supersession of notification issued vide G.O.Ms No. 294, Revenue (CT-II) Department, Dt. 20-12-2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or th

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Telangana Goods and Services Tax (Eighth Amendment) Rules, 2017
G.O.Ms.No. 20 Dated:- 22-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 20
Dated: 22-01-2018
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
(1) These Rules may be called the Telangana Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Telangana Goods and Services Tax Rules, 2017,-
(i) with effect from 29th day of December, 2017 in Rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under sub-

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grated Goods and Services Tax Act, 2017 (Act No.13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of servi

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In the case of supplies received on which the supplier has availed the benefit of notification issued vide G.O.Ms No. 286, Revenue (CT-II) Department, Dt. 18th November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) issued vide G.O.Ms No. 253, Revenue (CT-II) Department, Dt. 23rd November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or
input services to the extent used in making such export of goods, shall be granted.”;
(iv) with effect from 29th day of December, 2017, in Rule 95 –
(a) for sub-rule (1), the followi

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on which the supplier has availed the benefit of notification issued vide G.O.Ms No. 286, Revenue (CT-II) Department, Dt. 18th November, 2017 or notification No. 40/2017- State Tax (Rate) issued vide G.O.Ms No. 253, Revenue (CT-II) Department, Dt. 23rd November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, with effect from 29th day of December, 2017, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative

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count
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Bus

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ompany is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for th

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Act, 2017.”;
(vii) with effect from 29th day of December, 2017, in FORM GST REG-13,
a. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) with effect from 29th day of December, 2017, for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the having UIN person
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3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit N

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eral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From
To
5. ARN and date of FORM GSTR-11 : ARN <……………> Date
6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other per

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