Goods and Services Tax

stock intimation for composition
Query (Issue) Started By: – ajay prajapati Dated:- 27-11-2017 Last Reply Date:- 27-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
how to calculate tax on closing stock forcomposition dealer in cmp 03… like we have item in gst rate 18%….
Reply By ANITA BHADRA:
The Reply:
In my opinion ,CMP 03 – you need to indicate value of closing stock in coloum 7 & 8 respectively :-
Stock of purchases from registered person
Stock of purchases from u

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Kind of Assessment in GST
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 27-11-2017

Assessment of GST returns have been defined in Chapter- XII under section 59 to 64 of the CGST Act,2017. There are several types of assessment which have been categories as below:
* Self Assessment
* Provisional assessment
* Scrutiny of Returns
* Assessment of non filer of returns
* Assessment of unregistered person
* Summary assessment in certain special cases
Self Assessment
Every registered person shall self assess his taxable value and furnish return for each tax period under section 39 of the Act.
Provisional Assessment
* Where the taxable person unable to determine the value of goods or services , may request to proper officer in writing to make payment of taxes on provisional basis.
* Payment of tax on provisional basis may be allowed if taxable person execute bond with surety or security as may be prescribed. This is required for binding the person

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pply on Form -ASMT-03.
* Proper officer shall issue order on Form-ASMT-04 indicating the value and rate on the basis of which assessment is to be allowed on provisional basis and the amount for which the bond to be executed. Security for the bond amount to be furnished which shall not exceed 25% of the bond amount.
* The registered person shall execute bond on Form- ASMT-05 along with security in the form of bank guarantee. Applicant will file Form-ASMT -08 for release of security.
Scrutiny of Return
The proper officer may scrutinize the return and related particulars furnished by taxable person and inform him the discrepancy if any and ask for explanation of the same. If he is satisfied with the explanation ,inform him about the same. If no satisfactory information has been furnished, proper officer may take the appropriate action including those under section 65, 66 and 67 and proceed to determine the tax under section 73 and 74.
Rule -99 of CGST Rules,2017 , under the proceed

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ficer may assess his liability to best of his judgement to the relevant tax period and issue assessment order within period of five years due date of filing the annual return under section 44.
Summary Assessment in certain special cases
The proper officer on the basis of evidence showing tax liability of any taxpayer issue his notice subject to permission of Assistant Commissioner / Joint Commissioner proceed to tax the liability of such person in the interest of revenue and issue a assessment order.
On application made by taxable person within 30 days from the date of receipt of order passed or on his motion , AC/JC consider that such order is erroneous may withdraw the order and follow the procedure laid u/s 73 and 74.

About the Author:
Author is practicing chartered accountant in Gurugram[ Haryana] and having practice in Goods and Service Tax . He can be reached at sanjeev.singhal@skaca.in. WWW. skaca.in
Reply By Ganeshan Kalyani as =
Nice write up. Sir, how the departm

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Procedures for job work
Query (Issue) Started By: – RAMESH ANANTHAKRISHNAN Dated:- 27-11-2017 Last Reply Date:- 27-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
Our product is classified under Chapter 54. Our factory is located at Pondicherry. We would like to send material in bulk for job work at Silvasa. Once the job is over sale is made to the various customers at various places from the job worker place. We understand from the procedure that we need to inform t

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GST on Capital goods moving from one state to another state-reg
Query (Issue) Started By: – N Balachandran Dated:- 27-11-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
We imported equipments for setting up of coke oven plant in West Bengal about 6 years back but due to environment clearance, the project could not be taken up in west bengal and moved to Orissa about 4 years back. Since no land is available in Orissa, again, we plan to move to We

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GST on Transfer of goods for setting up of Plant
Query (Issue) Started By: – N Balachandran Dated:- 27-11-2017 Last Reply Date:- 28-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
We imported equipments for setting up of coke oven plant in West Bengal about 6 years back but due to environment clearance, the project could not be taken up in west bengal and moved to Orissa about 4 years back. Since no land is available in Orissa, again, we plan to move to West Bengal now f

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GST charged on interest portion of EMI
Query (Issue) Started By: – HIMANSHU Gupta Dated:- 27-11-2017 Last Reply Date:- 29-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
I HV availed personal loan on credit card through Citi bank and they are charging GST on interest portion of EMI. Although GST is applicable on Bank charges but hw come is it applicable on intt portion of EMI if it is being paid on due date. Kindly guide and is there any remedy which I can take if any injusti

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Clarification regarding applicability of GST on the Superior Kerosene Oil [SKO) retained for the manufacture of Linear Alkyl Benzene [LAB]
Trade Notice No. 10/2017-18 Dated:- 27-11-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18
Trade Notice No. 10/2017-18
Dated 27.11.2017
Sub: reg.
Kind attention of all the members of Trade/ Industry/Trade

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Regarding notifying certain goods at the tax rate 2.5 percent under the Delhi Goods and Services Tax Act w.e.f. 18 Oct 2017
39/2017-State Tax (Rate) Dated:- 27-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION NO. 39/2017-State Tax (Rate)
Delhi, the 27th November, 2017
No. F. 3 (56)/Fin (Rev-I)/2017-18/DS-VI/762.-In exercise of the powers conferred by sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the State Tax rate of 2.5 per cent on intra-State supplies of go

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ecretary to the Government of India or the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may allow in this regard.
Explanation. –
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Sc

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The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2017.
G.O. Ms. No. 57/CT/2017-18 Dated:- 27-11-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 57/CT/2017-18,
Puducherry, dated 27th November 2017)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 15th day of November, 2017.
2. In the Puducherry Goods and Services Tax Rules, 2017,-
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation- For the purposes of rule 42 and this rule,

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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.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under the Puducherry Goods

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mercial Tax Officer, within six months from the date of communication of the said decision or order.”;
(vi) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN / Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4.
Address 
 
5.
Tax period  (if applicable)
From  To   
6.
Amount of Refund Claimed(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated tax
 
 
 
 
 
 
Cess
 
 
 
 
 
 
Total 
 
 
 
 
 
&

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aimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.  
Signature
Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.  
Signature
Name –
Designation / Status
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status  
(This Declaration is not required to be furnished by applicants, who are claiming refund under

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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 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
 
 
 
 
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1.
ARN
 
2.
GSTIN/Temporary ID
 
3.
Legal Name
 
4.
Filing Date
 
5.
Reason of Refund
 
6.
Financial Year
 
7.
Month
 
8.
Order No.:
 
9.
Order issuance Date:
 
10.
Payment Advice No.:
 
11.
Payment Advice Date: 
 
12.
Refund Issued To:
Drop

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Waiver the late fee payable FORM GSTR-3B for the months of August and September, 2017
50/2017 – State Tax Dated:- 27-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F3(55) /Fin (Rev-I) /2017-18/DS-VI/761
Dated 27/11/2017
Notification No. 50/2017 – State Tax
In exercise of the powers conferred by section 128 of the Delhi Goods and Servic

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Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2017
51/2017 – State Tax Dated:- 27-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F3(58) /Fin (Rev-I) /2017-18/DS-VI/764
Dated 27/11/2017
Notification No. 51/2017 – State Tax
In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax

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e inserted;
(iii) in rule 96, in sub-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

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
F.2(13)/Policy-GST/2017/1116-22 Dated:- 27-11-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/1116-22
Dated 27/11/2017
ORDER
(Ref. Order 05/2017-GST)
Subject: Extension of

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Delhi Goods and Services Tax Rules, 2017
F.2(13)/Policy-GST/2017/1123-29 Dated:- 27-11-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/1123-29
Dated 27/11/2017
ORDER
(Ref. Order 09/2017-GST)
Subject : Extension of time limit for submitting the d

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Delhi Goods and Services Tax Rules, 2017
F.2(13)/Policy-GST/2017/1130-36 Dated:- 27-11-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/1130-36
Dated 27/11/2017
ORDER
(Ref. Order 10/2017-GST)
Subject : Extension of time limit for submitting the

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Nomination of Sh.Vinay Kumar, Spl Commissioner, DGST as the Member of State Gov.for Advance Ruiling
F.3(17)/Fin(Rev-I)/2017-18/DS-VI/765 Dated:- 27-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI – 110 002
No. F.3(17)/Fin(Rev-I)/2017-18/DS-VI/765
Dated : 27th November, 2017
NOTIFICATION
The Lt. Governor of the National Capital Territory of Delhi,

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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.
1060/9/2017 Dated:- 27-11-2017 Circular
Central Excise
Circular No.1060/9/2017-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 27th November, 2017
To
The Principal Chief Commissioner/ Chief Commissioner of GST & Central Excise
(Chandigarh, Meerut, Kolkata and Shillong zone)
DG, GSTI, 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.
Madam/Sir,
As you are aware, under the Central Excise regime as its existed prior to 01.07.2017, the units located in the states of Jammu & Kashmir, Uttarakhand, Hima

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ch the units would have operated under the schemes, by way of refund of the Goods and Services tax, limited to its share of CGST and/or IGST retained after devolution of taxes to the states. In this regard Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce & Industry which is the administrative department for the scheme, has issued a notification dated 05.10.2017 regarding "Scheme of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttrakhand, Himachal Pradesh and North East including Sikkim." The gazette copy of the scheme, issued on 11.10.2017, can be accessed from website www.e-gazette.nic.in under Ministry of Commerce and Industry. The new scheme is introduced as a measure of goodwill, only to the units which were eligible for availing benefits under the earlier excise duty exemption/refund schemes but has otherwise no relation to the erstwhile schemes. The scheme of budgetary support has come

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of the integrated tax paid through debit in the cash ledger account maintained by the units in terms of section 20 of the Integrated Goods and Services Act, 2017. However, where inputs are procured from a registered person operating under Composition Scheme under Section 10 of the Central Goods and Services Act, 2017 the amount i.e. sum total of (i) & (ii) above shall be reduced by the same percentage as is the percentage value of inputs procured under Composition scheme out of the total value of inputs.
5. The budgetary support shall be disbursed from the budgetary allocation of DIPP, which shall further allocate to PAO, CBEC for its disposal. The eligible unit is required to obtain one time registration and file an application for payment of budgetary support. The application shall be processed by the Deputy/Assistant Commissioner of the Central Taxes for sanction of the admissible amount. The sanctioned amount shall be credited into bank accounts of the beneficiaries through PFMS

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f the eligible units under the scheme
(i) The application for registration under the scheme by the eligible units shall be submitted in triplicate in the format attached to this circular. The application shall be signed by the proprietor/partner/managing director of the eligible unit or by the person authorized by him in this behalf and supported by the self-authenticated copies of the documents in support of information as per the application. The registration under GST is a necessary pre-requisite for the scheme.
(ii) In case more than one eligible unit is operating under the same GSTIN separate registration is required to be obtained for each of the eligible units.
(iii) The jurisdictional Deputy Commissioner/Assistant Commissioner of the Central Taxes would examine the application in terms of the scheme as notified on the basis of documents submitted along with the application for registration.
(iv) A unique ID for each of the eligible units shall be allotted after registration

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spection of the eligible unit by a team constituted by them. Jurisdictional Commissionerate of CGST shall provide necessary assistance in carrying out the inspection. Immediately after completion of inspection a copy of Inspection report would be forwarded to the Assistant/Deputy Commissioner having jurisdiction over the eligible unit.
9. Submission of application for budgetary support by the eligible unit for quarter ending September, 2017 and its sanction
(i) An eligible unit after allotment of the Unique ID may file an application for claiming budgetary support under the provisions of para 5.7 of the scheme in the format attached to this circular. The application shall be filed by the eligible unit only after return for the quarter has been filed and tax as per return is paid.
(ii) Once application is filed, duly supported by the prescribed document, the same shall be processed for sanction. The claim shall be sanctioned after verification of the tax paid by the eligible unit. Th

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it and the quantity of specified goods manufactured by the eligible unit vis-a-vis the inputs, input tax credit availed and specified goods supplied by the registrant under the given GSTIN.
In such case, on the basis of additional information and the refund application the jurisdictional Deputy Commissioner/Assistant Commissioner shall ensure that budgetary support is limited to the tax paid in cash after utilization of the input tax credit on the specified goods manufactured by the eligible unit. The return filed by the unit may be covering the entire transactions taking place outside the eligible unit in the same GSTIN.
(iv) Further, in cases where the other unit operating under same GSTIN, is supplying the inputs to the eligible unit as such or after manufacture , the credit availed by supplying unit on the inputs would have to be factored for determining the input tax credit of the eligible unit. The information in terms of para 5.9.2 of the scheme is required to be submitted by

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support amount may be sanctioned provisionally for a period of six months.
10. A separate circular on the manner of allocation of the budget by DIPP and direct transfer of the sanctioned amount into bank accounts of the beneficiaries through PFMS would be issued shortly. In the interim, trade facility may be issued to initiate the process of registration and receipt of application for payment of budgetary support for the quarter July, 2017 to September, 2017.
11. Difficulty faced, if any, in the implementation of the Circular should be brought to the notice of the Board. Hindi version will follow.
Yours faithfully,
(Rohan)
Under Secretary
CX3
Encl.: As above.
Form for Registration of eligible units for budgetary support
1.
GSTIN No.
2.
Legal Name
3.
Trade Name, if an
4.
Central Excise Registration No.
5.
Name of the unit
6.
Address of the unit
7.
State where the unit is located
8.
Date of commencement of commercial production specified goods-wise
1.

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me GSTIN
18.
No of persons employed in the manufacturing unit
19.
EPF no. of the eligible unit/establishment of which the eligible unit is part of
20.
ESIC no. of the eligible unit/establishment of which the eligible unit is part of
21.
Consumption of electricity in units (kwh) during financial year 2016-17 and 2017-18 (up to 30th June 2017) .
Signature
(Proprietor/MD/Partner/
Authorised Director/Authorised Signatory)
Seal of the registered entity under GST
Application for Budgetary Support
1.
Unique ID No.
2.
Legal Name
3.
Trade Name, if an
4.
Address of the eligible unit
5.
Tax Period
From (DD/MM/YY) To (DD/MM/YY)
6. Amount of Total Tax Paid during the quarter in respect of GSTIN as per the return
Name of the Tax
Tax
Cash
Credit
Balance of Credit, any
Total value of Taxable inputs received
Total receipts from composition dealers
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Central Tax
State/ UT Tax
Integrated Tax
Cess
Total
Information under this

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ustrial Policy and Promotion.
(iii) However, in case information under column 6 and 7 above is identical and relates only to the specified goods manufactured by the eligible unit, there is no need for submission of Chartered Accountants certificate.
8. Claim of Budgetary Support based on S. No. 7 above to be calculated in following order
(a) Budgetary support in respect of intra-state supplies = {(CGST in cash- Balance of (ITC of CGST+ITC of1GST)) * 58%) * (1- Value under(G)} / Value under (F)
(b)Budgetary support in respect of inter-state supplies {(IGST in cash- Balance# of (ITC of IGST+ ITC of CGST)) * 29%) * (1- Value under(G)} / Value under (F)
# Balance to be taken under (b) after excluding amount considered under (a) above
(c) Total Budgetary Support (a) + (b):-
9. Value addition achieved:
(refer para 5.8 of notification dated 05.10.2017)
10. Details of Bank Account (As indicated in Registration form by the eligible unit)
i.
Account Number
ii.
Name of the Bank

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INDIRECT EXPORT
Query (Issue) Started By: – SUDHIR SARAF Dated:- 26-11-2017 Last Reply Date:- 29-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
DEAR SIR
I WOULD LIKE TO EXPORT SPARES THROUGH EXPORTER.
CAN I CLAIM EXPORT EXPETION FOR GST OR EXPORTERR CAN CLAIM EXPECTION
WITH KIND REGARDS
SARAF SUDHIR N
FOR MUKUND AUTOMOBILS
PARTNER
Reply By Surender Gupta:
The Reply:
Any Supply of Goods which is to be Exported by the Merchant Exporter is required to be made on payment o

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Payment of SGST made to Cess
Query (Issue) Started By: – ANAND SHRIGUNJI Dated:- 25-11-2017 Last Reply Date:- 28-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Respected Sir,
On 25/09/17 you posted that refund is possible for the by mistake payment of Cess on SGST,
But till when it will be refunded. Please tell me.
Reply By Ganeshan Kalyani:
The Reply:
In my view the refund will be allowed only after filing of GSTR 3 i.e. final return. GSTR 3B is summarised return.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
You can claim manually by filing RFD-01 A .
Government by Notification No. 55/2017 dated 15 Nov 2017 – Central Tax Government vide notification permits to claim refund manually in case you have excess balance

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HOTEL WITH RESTAURANT BELOW TERIFF RS, 7500 PER DAY
Query (Issue) Started By: – UDAYKANT PATHAK Dated:- 25-11-2017 Last Reply Date:- 26-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
SIR,
After 15th November as Per Notification No. 46/2017-Central Tax in a hotel business is.
will get ITC on building maintenance,Telephone Exp,Bank charges, legal fees and other exp related for accommodation service, except of Restaurant Exp ?
Please Guide me.
Reply By ANITA BHADRA:
The Reply:
Notification No 46/2017 states – Rate is 5 % without ITC .
No where in the notification , it is mentioned that ITC on building maintenance,Telephone Exp,Bank charges, legal fees and other exp related for accommodation service, except of Restau

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TRANS 1 TABLE 7A
Query (Issue) Started By: – UDAYKANT PATHAK Dated:- 25-11-2017 Last Reply Date:- 26-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
In Trans 1 Table 7 A
HSN, UNIT, QTY, AND VALUE WHAT IS MEANING OF VALUE BEFORE OF DUTY PAID AMOUNT OR INVOICE VALUE T THINK BEFORE DUTY AMOUNT PLEASE CORRECT IF I AM WRONG.
Reply By Ganeshan Kalyani:
The Reply:
In my view, it is value of the stock which is inclusive of tax.
Reply By UDAYKANT PATHAK:
The Reply:
sir but

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ITC ON BUSINESS PROMOTION SCHEMES
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 25-11-2017 Last Reply Date:- 23-6-2018 Goods and Services Tax – GST
Got 8 Replies
GST
SIR
ONE OF MY CLIENT DEALS IN TRADING OF TEA AND HE GIVES BUSINESS PROMOTION SCHEMES TO THE DEALERS / CUSTOMERS. MY QUESTION IS WHETHER HE IS ELIGIBLE FOR ITC ON SCHEME ITEMS SUCH AS LED, MOBILE SET AND OTHER ELECTRONICS ITEMS.
Reply By Ganeshan Kalyani:
The Reply:
Promotion expense is done to increase the turnover of the business. Thus promotion expense incurred is in course and for furtherance of business. Hence , input tax credit is eligible. However, if any gift item is given to customer then input tax credit is not allowed.
Reply By PAWANKUMAR GARG:

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l Items if any given alongwith (not separate) with the product forms part of consideration received for the supply of product and accordingly ITC is available in those cases.
Hence each case is to be dealt as per the facts.
Reply By KASTURI SETHI:
The Reply:
We call the items free but virtually it is not free. It is an eye wash. The cost of free items are always included in the price of main product.
Reply By CS SANJAY MALHOTRA:
The Reply:
Sh. Kasturi ji,
Completely in agreement with you and hence the cost of promotional items i.e. Buy 1 Get 1 free signifies that the Sales price is for 2 products and not one. Can;t be termed as FOC supplies. Maximum it can be termed as Invoiced Qty, Discount Qty and Billed Qty for valuation.
Reply

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GST Compliance Calendar
By: – GST Cornor
Goods and Services Tax – GST
Dated:- 25-11-2017

GSTR-3B (Summary GST Returns)
Assessee
Turnover
Period
Due Date
All Regular & Casual Registered Taxpayer
Not Applicable
October, 2017
20th November, 2017
November, 2017
20th December, 2017
December, 2017
20th January, 2017
January, 2017
20th February, 2017
February, 2017
20th March, 2017
March, 2017
20th April, 2017
GSTR-1 (Detail of Outward Supplies)
Assessee
Turnover
Period
Due Date
All Regular & Casual Registered Taxpayer
Aggregate Turnover upto ₹ 1.50 crore in PFY or CFY
July to September, 2017
31st December, 2017
October to December, 2017
15th February, 2017
January to March, 2017
30th April, 201

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which such option exercise or 60 days from the Comm. of FY
ITC-04
Details of goods/capital goods sent to/from Job worker
July to September, 2017
31st December, 2017
CMP-01
Intimation of Composition Levy (Migration)
Migration Time
CMP-02
Intimation of Composition Levy
–
Anytime
CMP-03
Detail of stocks (preceding the date from which opt)
Any Time
Within a period of 90days from the date on which option for comp. exercise
CMP-04
Application for withdrawal from the composition scheme
Any Time
Within a period of 7 days on the occurrence of such event
Disclaimer
The information cited in this article is based on various provisions of The CGST Act, Rules or other various sources. While every effort has been made to keep, the in

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Clarification on IGST/GST for Goods Sold or Transferred in Warehouse: Ensuring Compliance and Preventing Ambiguity in Tax Liability.
Circulars
Customs
Applicability of IGST / GST on goods tra

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sale of car
Query (Issue) Started By: – DK AGGARWAL Dated:- 24-11-2017 Last Reply Date:- 5-9-2018 Goods and Services Tax – GST
Got 30 Replies
GST
Sir
we want to sell the old car purchased before July 2107, registered in the name of Firm to another firm duly registered under GST.
Please inform if GST is applicable on sale of old car and if so whether GST input is available to the new buyer.
Please inform the rate of GST if applicable
Regards
D K Aggarwal
Reply By ANITA BHADRA:
The Reply:
Dear Sir
Yes , GST is applicable ..
As per schedule 1 of CGST Act , permanent disposal of business Assets will be treated as supply .
Rate of GST will be 28%
ITC will not be available to New buyer as sec 17(5)(a) of CGST specifically states- ITC will not be available in respect of Motor Vehicle subject to certain conditions ie further supply of motor car etc etc .
Regards
CA Anita Bhadra
Reply By Ganeshan Kalyani:
The Reply:
GST is applicable @ 28% plus cess.
Reply By KASTUR

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y is stated in Sec 7(1) of CGST Act and Supply includes (a) all forms of supply…………………….in the course of furtherance of business. Reference should be made to definition of Business as placed in Sec 2(17) of CGST Act.
In the present case, the company business is not to sell the Cars and it has been held in catera of judgments that if the business is not done with an intention to sell cars, then the activity can't be classified as Business activity.
In order to be supply, above essentials is must or else GST is not applicable.
In short, depends upon the supplier whether he would like to take chance or not to fight the case if he opts for non payment of GST.
Interesting point to make note. Suppose person A (not in Business of Cars sales / purchase) in GST purchase Motor Vehicle and sells off after 2 years. He is not eligible to take ITC as per Sec 17(5) of CGST Act. If he is forced to pay GST at the time of sale, he stands to loose as double taxation arises.
Suppo

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T is payable on the difference between the purchase (of second hand car) price and the selling price of the second hand car (to the third person).
Regards
S.Ramaswamy
Reply By CS SANJAY MALHOTRA:
The Reply:
Sh. Ramaswamy ji,
It's not clarification but Notification No CGST 10/2017 dated 28.06.17 which is applicable to Dealer of Second Hand goods operating under Margin Scheme.
Reply By KASTURI SETHI:
The Reply:
and Querist or his company is not a dealer of second hand goods.
Reply By Ramaswamy S:
The Reply:
Thank you Mr Sanjay. I stand corrected. Its notification 10/2017 (post the clarification that I received from GST council through sms).
Reply By Ramaswamy S:
The Reply:
I do not see it as a double taxation. The reason is as follows:
1. The sale of used car – disposal of asset and is a supply. Outward GST is applicable.
2. The reduction in the rate of tax at 65% of the CGST rate if the credit is not availed. Since ITC is not available, there is a reduction in the rate

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cation.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,. Sir, you have gone into depth. Really it is peerless. Your come back in this forum has infused life in it. No. of questions per day has increased appreciably. I am relishing your replies. Thanks.
Reply By balasundaram t:
The Reply:
I agree with CA Sanjai Sir
Reply By Ramaswamy S:
The Reply:
I would like to refer to rule 32(5) of the CGST Rules which is akin to the case here.
32(5) – where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored.
It is highly prone to litigation yet nevertheless worth exploring.
regards
S.Ramaswamy
Reply By C

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Here the question is levy of GST is on sale of old car purchased before 01.07.2017 by the buyer.
1) From the above discussion it is clear that, as the car was purchased before 01.07.2017, there is no question of levy of GST while purchasing of impugned car by the original buyer, accordingly there is no question of availment of Input tax credit & IDEALLY GST SHALL NOT BE LEVIED ON SALE OF OLD CAR.
2) Suppose the car was purchased after 01.07.2017, then also availment of Input tax credit is restricted by sec 17(5) & IDEALLY GST SHALL NOT BE LEVIED ON SALE OF OLD CAR.
The Schedule-II deals with ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
The Entry 4 of Schedule 2 reads as under.
4. Transfer of business assets
(a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or di

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S entry 4 of schedule II covers sale of old car & Schedule II is covered by clause (d) of sec 7(1) , THE SALE OF OLD CAR WILL BE LIABLE TO GST.
AS RIGHTLY SAID THE TAX & CESS RATE WILL BE SAME AS THAT OF NEW MOTOR VEHICLES ON 65% VALUE.
ALTHOUGH LOGICALLY IT IS NOT CORRECT TO CHARGE GST ON SALE OF OLD CAR BECAUSE OF DOUBLE TAXATION, STILL AS PER THE PREVALENT LAW AS ON TODAY GST IS LEVIABLE TILL THE SAME IS STRUCK DOWN BY THE COURTS.
Reply By Venkatesh S:
The Reply:
Dear Sanjay,
Reduction of 35% in cess rate is applicable only for leased vehicles. My understanding is it is not applicable on sale of used cars.
Reply By CS SANJAY MALHOTRA:
The Reply:
Mr. Venkatesh,
Request you to go through Point No 2 of Notification No 37/2017-CGST besides GST Council Press Release. Afterwards views most welcome.
Reply By Keyur Mehta:
The Reply:
Dear Mr. Sanjay and Mr. Rajesh,
Your contribution on this post has been highly enlightening and detailed. A very healthy discussion. However, most co

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of D K Aggarwal Ji, for one of the client we have claimed deprecation on a MV as it is used in business and now need to dispose off the MV but not clear as to GST impact on such transaction ?
Both the arguments : 1) permanent disposal of business Assets- treated as supply and 2) Double taxation of transaction are compelling. Kindly guide.
Reply By Vijay Singh:
The Reply:
After noti.no.08/2018 CGST (r) dtd.25.01.2018.
Pl explain the situation..
Reply By Vijay Singh:
The Reply:
Pl explain the below situation..
If the depreciated value is 6L and selling price is 5.5 than if a firm want to sell a used car within the state .. what tax he have to pay.
Please refer the point 1 for purposes of this notification, –
(i) in case of a registered person who has claimed depreciation under section 32 of the Income-Tax Act,1961(43 of 1961) on the said goods, the value that represents the margin of the supplier shall be the difference between the consideration received for supply of such goods

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Requirement of Invoices during movement of goods
Query (Issue) Started By: – CA.ANCHAL RASTOGI Dated:- 24-11-2017 Last Reply Date:- 26-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
A dealer of U P purchases material from dealer of Maharashtra with instruction of delivery at Punjab.
My queries as under:
1. During the movement of goods, is it neccesary to keep both invoices (invoice raised by Maharashtra Dealer and U P Deale) or only Invoice raised by U P Dealer?
In my op

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