Goods and Services Tax

Customs – Public Notice No. 32/2017 – Dated:- 9-11-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD – 380009. F.N0. V111/48-154/Cus/T/2017 Dated: 09.11.2017 Public Notice No. 32/2017 Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg. Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.NO. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the EGM/GSTR-1 returns/Shipping Bill. A). IGST refunds for the export of goods in the month of July, 2017:- i) Incorrect SB number in GSTR-1 There are cases where the shipping bill number quoted in GSTR-1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR1( Amendment to taxable outward supply details furnished in returns for e

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cases, compliance of exported out of India requirement in Rule 96(2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also ensured that all the shipping lines operating in ICDS/Gateway Ports file EGM online. All ICDs and Gateway Ports have already been instructed to ensure that shipping lines file supplementary EGM online for consignments exported in July 2017 by 31st October 2017. For subsequent months also, shipping lines must ensure filling of EGM at Gate way Port iv Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by Public Financial Management System (PFMS). Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI System. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August, 2017 GSTN has provided

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e Name and GSTIN of the Registered Supplier should be provided against each item in Third party details column of Shipping Bill. The GST invoice details of the registered supplier of each item should declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary change have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions. ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping Bills. iii) For the purpose of above mentioned notification concerning supply to registered recipient at concessional GST, registered principal place of business of registered additional place of business shall be deemed to be a "registered warehouse" iv) Registered recipents

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2018 (5) TMI 1280 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 273 (Ker.) – Constitution of authority for advance ruling – It is the case of the petitioner that the portal of the taxing authority does not presently provide for a method of filing applications before the authority for advance ruling – Held that: – It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General) State Tax, Thiruvananthapuram have been constituted as the members of the forum, which is the authority for advance ruling in the State – it is clarified that till such time as the electronic filing system is put in place on the portal, the assessees would be permitted to file their ap

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dents have not constituted the authority, and hence, the petitioner is not able to approach an authority for advance rulings. The petitioner also voices concern with regard to the filing of an application before such an authority as and when constituted. It is the case of the petitioner that the portal of the taxing authority does not presently provide for a method of filing applications before the authority for advance ruling. The learned Government Pleader would submit, on instructions, that the authority for advance ruling has since been constituted by S.R.O.No.638 of 2017 dated 21.10.2017. It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General)

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GST – States – Trade Notice No. 18/2017 – Dated:- 9-11-2017 – Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs Trade Notice No. 18/2017 Dated, Shillong the 9th November, 2017 Crescens Building, M.G. Road, Shillong-793001 Subject: Due date for generation of FORM GSTR 2A and FORM GSTR 1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively-reg. The Central Board of Excise & Customs [CBEC] has issued a Circular No. 15/15/2017-GST dated 6th November, 2017 for the Trade and as well as all concerned regarding due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively, 2. Reference is invited to Notification No. 30/2017-Central Tax dated 11th September,2017, and Notification 54/2017-CentraI Tax, dated 30th October, 2017 whereby the dates for filing FORM GSTR-1, FORM GSTR-2 and

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ter the 1 0th but before the 15th of the month succeeding the tax period. Further, subsection (1) of section 38 read with sub-rule (1) of rule 60 provides that on the basis of the details contained in FORM GSTR-2A, the recipient shall prepare and furnish the details of inward supply in FORM GSTR-2 after verifying, validating, modifying or deleting the details, if required. Since the due dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, it is hereby clarified that the due date of FORM GSTR-2A is also extended. The details furnished in FORM GSTR-1 are available to the recipient in FORM GSTR-2A from 11th of October, 2017. These details are also available in FORM GSTR-2 and can be verified, validated, modified or deleted to prepare details in FORM GSTR-2 which is required to be furnished not later than the 30th November, 2017. It is further clarified that the details in FORM GSTR-2A are also available in his FORM GSTR-2 and the recipient may take necessary

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of modifications accepted by the supplier. In this regard, it is hereby clarified that as the dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, the due date for furnishing of FORM GSTR-1A for July 2017 is also extended. Therefore, the details in FORM GSTR-1A shall be made available to the supplier from the 1st of December to the 6th of December, 2017 for the month of July,2017. This Trade Notice is being issued so as to sensitize the trade and field formations 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 th

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The Meghalaya Goods and Service Tax (Removal of Difficulties) Order, 2017 – GST – States – 01/2017-State Tax – Dated:- 9-11-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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GST – States – 4-G /2017 – Dated:- 9-11-2017 – FINANCE SECRETARIAT NO. FD 47 CSL 2017, BENGALURU, DATED: 09/11/2017 NOTIFICATION ( 4-G /2017) In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 3.- In the Karnataka Goods and Services Tax Rules, 2017, –

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period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished . 3. Insertion of new rule 46A.- After rule 46 of the said rules, the following shall be inserted namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single invoice-cum-bill of supply for all such supplies . 4. Amendment of rule 54.- In rule 54 of the said rules, in sub-rule (2).- (a) for the words tax

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f FORM GST CMP-02.- In FORM GST CMP – 02 of the said rules, for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; 7. Amendment of FORM GSTR-1.- In FORM GSTR – 1 of the said rules, for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; 8. Amendment of FORM GSTR-1A.- In FORM GSTR-1A of the said rules, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made

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GST – States – NO.F.1-11(91)-TAX/GST/2017(Part) – Dated:- 9-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 9th November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No, 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax. Rules, 2017, namely:- (1) These rules may be called the Tripura State Good and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette, 2, in the Tripura State Goods and Services Tax Rules. 2017. – (i) in ru

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llowing Statement shall be substituted. namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRS/FIRC 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 (7+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for "Statement-4", the following Statement shall be substituted, namely:- "Statement-4 [rule 89(2)(d) 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 exort/Endorsed invoice by

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GST – States – NO.F.1-11(91)-TAX/GST/2017(Part-X) – Dated:- 9-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part-X) Dated, Agartala, the 9th November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tripura State Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In this Tripura State Goods and Services Tax Rules, 2017. (i)

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

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GST – States – 34/2017-State Tax – Dated:- 9-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 34/2017-State Tax Delhi, the 9th November, 2017 No. F3(39)/Fin (Rev-I)/2017-18/DS-VI/718.-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 (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from 15th day of September, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registrati

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ectronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:- "(iv) to furnish a performance report to the Council by the tenth of the close of each quarter."; 5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person

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d, namely:- Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans3 besides availing credit in table 7A under the heading inputs. . 7. In the principal rules, with effect from the 1st day of July, 2017, in FORM GSTR-4 , in Serial No.8, in entry 8B(2), for the words Intra-State Supplies , the words Inter-State Supplies shall be substituted. 8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be inserted, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi A. K. SINGH, Dy. Secy. VI (Finance) Note :- The principal rules were published in Delhi Gazette

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GST – States – Order No. 01/2017-State Tax – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT No. ERTS(T) 65/2017/Pt I/91 CIRCULAR Dared Shillong, the 9th Nov, 2017. THE MEGHALAYA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017-State Tax Whereas, certain difficulties have arisen in giving effect to the provisions of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Government of Meghalaya, on recommendations of the Council, hereb

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GST – States – ERTS(T) 65/2017/182 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 9th Nov, 2017 No. ERTS(T) 65/2017/182 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under sub-section (1) of section 37, subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, as specified i

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GST – States – ERTS(T) 65/2017/183 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 9th Nov, 2017 No. ERTS(T) 65/2017/183 – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the

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GST – States – ERTS(T) 65/2017/185 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 9th Nov, 2017 No. ERTS(T) 65/2017/185- In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:- S.No. Month Last Date for filling of return in FORM GSTR3B (1) (2) (3) 1. August, 2

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GST – States – ERTS(T) 65/2017/188 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 09th Nov, 2017 No. ERTS(T) 65/2017/188 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons wh

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GST – States – 45/2017 – Dated:- 9-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 45/2017-State Tax Delhi, the 9th November, 2017 No. F. 3(41)/Fin(Rev-I)/2017-18/DS-VI/720.- 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 (Ninth Amendment) Rules, 2017. (2) They shall come into force with effect from 13th October, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule

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ommences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply. – Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the s

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r Table 6, the following shall be substituted, namely: – 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely: – 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely: – 10. For the

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GST – States – 36/2017 – Dated:- 9-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 36/2017-State Tax Delhi, the 9th November, 2017 No. F. 3(40)/Fin(Rev-I)/2017-18/DS-VI/719.-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 (Eighth Amendment) Rules, 2017. (2) They shall come into force with effect from 29th September, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017,- (i) in rule 24, in sub-rule (4), for the figures, letters

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of declaration in FORM GST TRAN-1 shall be inserted; (vi) in FORM GST REG-29,- (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION , the heading, APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be substituted; (b) under sub-heading PART-A, against item (i), for the word and letters Provisional ID , the letters GSTIN shall be substituted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance) Note : The principal rules were published in Delhi Gazette, Extraordinary, Part-IV, dated 22nd June, 2017 vide Notification No. F. 3(10)/Fin.(Rev.-I)/2017-18/DS-VI/342, dated 22.06.2017 and last amended vide Notification No. 34/2017-Sta

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Goods and Services Tax – Started By: – Kavita Sharma – Dated:- 8-11-2017 Last Replied Date:- 16-11-2017 – If a firm sells its 15 years old Wagonr car (not in running condition) as scrap, what will be the applicable GST rate on such sale.Regards – Reply By Rajagopalan Ranganathan – The Reply = Madam, It depends upon by which materials the Wagon car is made of. If it is of Iron then then such scrap is classifiable under heading 7204 and attract 9% CGST vide Sl. No. 199 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended. If it is any other material then refer to the same notification and find out rate of tax. – Reply By Ganeshan Kalyani – The Reply = In my view it should be classified under HSN 8703 attra

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re we cannot call this vehicle a car now. It is a scrap. Any vehicle is made of iron, copper, brass, aluminium, steel etc., so junked car is left with these kinds of scrap. All these kinds of scrap fall under different HSNs i.e. 72,73,74,76 under different sub-heading nos. and attract different rates of tax under GST Tariff Act. In view of above, old & used car (declared scrap) cannot attract rate of tax under HSN meant for a car. Here it is worthwhile to mention that the phrase, scrap generated in the course of manufacture of excisable goods' is a matter of bye gone era and hence not relevant under GST because GST is on supply of goods and services. – Reply By Ganeshan Kalyani – The Reply = Do we need to dismantle the car and then

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 8-11-2017 Last Replied Date:- 8-11-2017 – As per GST Council 22nd Meeting held on the 6th October 2017, If the motor car was purchased prior to 01.07.17 then we have to pay 65% of gst + cess .Any notification is issue. – Reply By KASTURI SETHI – The Reply = Pl. see last para. May be helpful to you CGST rates on leasing of Motor Vehicles notified [Notification No. 37/2017-C.T. (Rate), dated 13-10-2017] – Reply By Ganeshan Kaly

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Customs – Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017 – an analysis by the CBEC of the common errors that are hindering the disbursal of IGST refund – TMI Updates – Highlights

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 8-11-2017 Last Replied Date:- 10-11-2017 – We are doing export of our manufacturing Pharma machinery also we are doing trading export.In earlier Excise Law we are not allow to bring any trading material in registered premises so we have to give instruction to our vendors (Trading Goods) to despatched the material directly to Port where export is done.Now, under GST Act can we bring the trading material in our premises and give trial to our customers. Thereafter proceed for export the same. – Reply By KASTURI SETHI – The Reply = Extract of FAQ dated 30.8.17. This can be helpful to you. 20. Is separate registration required for trading and manufacturing by same entity in o

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 8-11-2017 Last Replied Date:- 10-11-2017 – Sir Is there any clarification on the above subject issue to the effect that Form 3-B is to be filed in case of turnover below 1.5 core. Whether commission sales of katcha arhtiya on account of wheat and paddy has to be reported in exempted column no.8 of GSTR-1. – Reply By KASTURI SETHI – The Reply = (i) No clarification. Possibility in the GST Council meeting to be held on 9 & 10.11.17.(ii) Yes. – Reply By Ganeshan Kalyani – The Reply = GSTR 3B is applicable to all the assesses. Yes , exempted turnover also need to be disclosed in the return. – Reply By subramanian vijayakumar – The Reply = Yes it includes all the sales figures

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Indian Laws – Started By: – Nageswara Rao Sripada – Dated:- 8-11-2017 Last Replied Date:- 10-11-2017 – We have filed data of B2C invoices instead of B2B invoices in the GSTR-1 filed for the month of July, 2017. We understand that we cannot change/modify the already filed GSTR-1. Our receivers are making a mess of the situation as the invoices are being reflected in their GSTR-2A. Is there any solution to set right the problem – Reply By KASTURI SETHI – The Reply = You will have to wait for the

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 8-11-2017 – GST Update on waiver of penalty in respect of GSTR-3B:- Press Release dated 24th October, 2017 was issued by Government to announce the waiver of late fee on filing of GSTR-3B for August and September, 2017. In this press release it was stated as follows:- Electronic cash ledger of the taxpayers who have already paid the late fee on filing of GSTR-3B either for the month of August or September, 2017 or those who pay such fee before the necessary changes are carried out in the IT system will be credited with the amount of late fee so paid by them. The enabling notifications are being issued shortly. Thus, the press release clearly stated that if any late fee is paid on

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ved. There is no indication that the late fees already paid will be refunded. However, the notification is viable also as the same has been issued in the powers conferred by section 128 of the CGST Act, 2017. This section reads as follows:- The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. This section simply grants the power the waive the penalty or late fees. It does not grant the power to refund the late fee or penalty already paid. Therefore, the notification is correctly issued under

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 8-11-2017 Last Replied Date:- 9-11-2017 – Goods and Services Tax (GST) is now over 100 days old and has created ripples in various circles on operational and implementation front. GST law, as drafted and legislated, does not come free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC has decided to move to supreme court where the verdict is against the Government. Here are few judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by. In Samaj Parivartana Samudaya & Ors. v. State of Karnataka & Ors.(2017) 10 TMI 255 (Supreme Court), on question of whether lessee can claim input tax credit under CGST Act, 2017 in case of an e-auc

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ance Act, 2010 on stock of coal as on the appointed date, no further payment of tax under GST (Compensation) Act was required to be made. In Commercial Tax Officer v. Madhu M.B. 2017 (9) TMI 1044 – KERALA HIGH COURT , it was held that where as the statutory provisions in relation to search, seizure, detention and release thereof is provided under section 129 of CGST Act, 2017, the Department cannot deviate from the said provisions in order to pass an order which is against such provisions contained in the Act. In Narendra Plastic (P.) Ltd. v Union of India 2017 (9) TMI 674 – DELHI HIGH COURT, it was held that an interim relief can be granted to an exporter to continue to make imports under Advance Authorization licenses issued to it prior to 1-7-2017 without payment of IGST for export orders received by him before 1-7-2017, subject to verification by Customs Department in terms of such authorization. In Chemico Synthetics Ltd. v. Union of India 2017 (10) TMI 225 – DELHI HIGH COURT, it

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statutes). There is therefore prima facie merit in the contention of Mr Mittal that the legal practitioners are under a genuine doubt whether they require to get themselves registered under the three statutes. In the circumstances, the Court directed that no coercive action be taken against any lawyer or law firms for non-compliance with any legal requirement under the CGST Act, the IGST Act or the DGST Act (Delhi GST) till a clarification is issued by the Central Government and the GNCTD and till further orders in that regard by the Court. The court clarified that any lawyer or law firm that has been registered under the CGST Act, or the IGST Act or the DGST Act from 1st July, 2017 onwards will not be denied the benefit of such clarification as and when it is issued. – Reply By Abhishek Panicker – The Reply = A handy ready reckoner.Thanks Sir for keeping us well informed.I think there has been an inadvertent mistake in the caption to the article in the sense that it ought to read GIST

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Goods and Services Tax – Started By: – GOPAL CHOWDHURY – Dated:- 8-11-2017 Last Replied Date:- 9-11-2017 – We have taken registration under GST indicating head office as principal place of business not the factory, but we have bond in the factory address and now we want to take LUT under head office address by surrendering the Bond.we want to know is what we have done showing head office as a principal place of business and doing despatch of goods from factory is correct or any amendment required.Experts kindly let me know with relevant provisions under GST. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If the factory is within the State you may add the factory as the additional place of supply in your registration certificate. – Reply B

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tificate is required. As per law there is provision for change/amendment in application for registraion already filed. Whether that provision has been activated or not I am not aware. – Reply By GOPAL CHOWDHURY – The Reply = Dear Sir, As provided under section 22 to 30 of the CGST Act, 2017 which is related to the registration under GST, no where it is mentioned to consider factory as a principal place of business and Head office as additional place of business. If a manufacturer has 7 factories under a single registration, how he can take LUT under such circumstances. kindly let me know. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The principal place of business may be the registered office. In our case(BSNL) registration for Tamil Nad

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experts opinions – Reply By GOPAL CHOWDHURY – The Reply = Dear All, I have seen all your views, still the question left, is there any provision to consider factory as a principal place of business as all the despatches were done from factory it should be consider as a principal place of business, but no such provision is there under section 22 to 30 of the CGST Act, to consider factory or head office as a principal place of business. If a company has 7 factories under single registration how he can avail LUT/Bond for export in such a case from any of the one factory. let me know. – Reply By KASTURI SETHI – The Reply = I am talking logically now. It is a matter of common knowledge that a factory should be declared principal place of business

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 8-11-2017 Last Replied Date:- 15-12-2017 – In our scope of business, We need to carry out lot documentation work regarding our machinery and same has been charge to our customer. We will charge customer in two way. 1. One is included in Machine price & 2. Charge separately raising separate Invoice. The above procedure Sr. 1 we will raise our GST invoice showing HSN code (8422) of our machinery and charge GST @18%according

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