Goods and Services Tax

GST – States – FTX.90/2016/194 – Dated:- 7-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE, (TAXATION) DEPARTMENT NOTIFICATION The 7th November, 2017 No.FTX.90/2016/194.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: – Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall deemed to have come into force with effect from the 29th day of September, 2017. Amendment of rule 24. 2. In the principal rules, in rule 24, in sub-rule (4), for

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es the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted; Amendment of rule 120A. In the principal rules, in rule 120A, the marginal heading Revision of declaration in FORM GST TRAN-1 shall be inserted; Amendment in FORM GST REG – 29. 7. In the principal rules, in FORM GST REG-29, – (a) for the heading, APPLICATION FOR CANCELLATION OF PROVISIONAL REGISTRATION the heading APPLICATION FOR CANCELLATION 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. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department. – Notificat

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GST – States – KA. NI-2-1659/XI-9(42)/17 – Dated:- 7-11-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1659/XI-9(42)/17-U.P. GST Rules-2017-Order(70)-2017 Lucknow : Dated : November 07, 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. I of 1904), the Governor on the recommendation of the Council is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017 THE UTTAR PRADESH GOODS AND SERVICES TAX (EIGHTH AMENDMENT) RULES, 2017 1. Short title and Commencement (1) These

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lier may claim the refund"; 3. Amendment of rule 96A In the said rules, in rule 96A, in sub-rule (l), in clause (a), after the words "after the expiry of three months", the words ", or such further period as may be allowed by the Commissioner," shall be inserted; 4. Amendment in FORM GST RFD-01 In the said rules, in FORM GST RFD-01,- (a) for "Statement-2", the following Statement shall be substituted, namely:- 4. In the said rules, in FORM GST RFD-01,- (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involve

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GST – States – Va Kar/GST/04/2017- S.O. No. 121 – Dated:- 7-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 7th November, 2017 S.O. No. 121- Dated. 9th November, 2017- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the

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GST – States – Va Kar/GST/07/2017- S.O. 122 – Dated:- 7-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 7th November, 2017 S.O. 122- Dated 8th November, 2017- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force from 28th October, 2017 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the words, figures and letters on or before 31st October, 2017 , the words, figures and let

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rts 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 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 retur

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Customs – 42/2017 – Dated:- 7-11-2017 – Circular No. 42/2017-Customs F. No: 450/119/2017-Cus.IV(Pt.I) Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise and Customs Room No.229-A, North Block, New Delhi,7th November, 2017 To, All Principal Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs / Customs (Prev.). All Principal Commissioners of Customs / Customs (Prev.). All Commissioner of Customs of Customs / Customs (Prev.). Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid on goods exported in July would beg

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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 GSTR 1 (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed. ii) Invoice number and IGST paid amount mis-match Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGS

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, refunds are already being given. iv) Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be 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 so as to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August, 2017: GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Thus Public/Trade notices may be issued emphasizing the need to fill Table 6A online by exporters to claim refunds against exports made in August 20

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ails of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfilment 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 notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a registered warehouse . iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers. 3. D

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Goods and Services Tax – Started By: – kamal kedia – Dated:- 6-11-2017 Last Replied Date:- 8-11-2017 – hellowe have 2 units. main unit is in karnataka and another unit is A.P.both are own by one company. unit in karnataka sends cut pcs of shirt to unit in A.P. for sewing. unit in A.P. after sewing sends shirts back to unit in karnataka who will do washing and packing and export.is there any gst liablity when unit in A.P. sends shirts after sewing – Reply By Rajagopalan Ranganathan – The Reply =

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DGFT – Export and Import of goods / Import of second hand goods under EOU, EHTS, STP, BTP schemes – Para 6.01 and 6.02 of Foreign Trade Policy (FTP) aligned with GST / IGST – TMI Updates – Highlights

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DGFT – EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME – Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier – Para 5.01 and 5.07 of Foreign Trade Policy (FTP) aligned with GST / IGST – TMI Updates – Highlights

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DGFT – Details of Duties exempted – Import / Export under DUTY EXEMPTION / REMISSION SCHEMES – Para no. 4.14 of Foreign Trade Policy (FTP) aligned with GST / IGST – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Vinay Kunte – Dated:- 6-11-2017 Last Replied Date:- 8-11-2017 – It is given to understand the the Deemed Export are exempted Under IGST as per provisions of certain notifications issued in October 2017. Similarly, the IGST @0.1% or CGST/SGST or UTGST @0.05%, respectively, is to be paid by the supplier of Goods to other Registered person for Exports (Erstwhile Merchant Exporters).My query is whether the ).1% IGST or 0.05% CGST is to be paid on goods supplied by a registered dealer under Deemed exports to other registered person or should be exempted in totality?Please provide your valuable guidance. – Reply By Rajagopalan Ranganathan – The Reply = Sir, The tax rate of 0.05% in respect of CGST and SGST

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= I support the views of Sh.Ranganathan Sir. However, I post the following information as additional knowledge :- Deemed Exports – Evidence required for claiming refund on deemed exports under CGST Rule 89(2)(g) In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with 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, the Central Government hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies

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Goods and Services Tax – Started By: – kantipudi satyanarayana – Dated:- 6-11-2017 Last Replied Date:- 7-11-2017 – I got migrated to GST as I was on the erstwhile service tax rolls. Now I want to get my GSTIN cancelled as my gross receipts would be less than 20 lakhs. As the gst regn cancellation form has not been hosted on GSTN portal for quite a long time, I charged Gst on my bills and filed the respective GST returns till date. Now I want to get my regn cancelled, Pl advise me the procedure and the relevant form. I hope that I need not wait for 12 months as I am a migrated one. – Reply By KASTURI SETHI – The Reply = Dear Querist, Login your account in common portal. When it is opened, you will find 'provision for cancellation of reg

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nt on Common Portal system. – Reply By subramanian vijayakumar – The Reply = Portal is open dealer's can go for cancellation in REG 29 SIR FOR QUITE SIMTINE I HAVE NOT POSTED MY VERY GOOD MORNING TO. ALL EXPERTS – Reply By kantipudi satyanarayana – The Reply = Thank u exprerts for ur timely advises. But filing REG 29 form is applicable when the regd person has not issued any tax invoice. Conversly it is not applicable in a case where tax invoice has been issued as in the case of mine. I feel for me the applicable form is REG 16 which is yet to be opened on the GSTN portal. Now again my doubt is whether a migrated one would be allowed to submit REG 16 within 12 months of GST regn. If REG 16 is not opened for quite a long time, I shall be

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Goods and Services Tax – Started By: – vineet kumar – Dated:- 6-11-2017 Last Replied Date:- 8-11-2017 – HI there I have wrongly posted eligible input tax credit in ineligible input tax and file the GSTR 3B return, i wish to know the law regarding this as i can not correct the GSTR 3B retun now so how will i get the input back as I will be filing the GSTR 2 return which will show me the input in that return, so will i get that amount back as credit after filng the GSTR 2 or GSTR 3 returns. – Reply By KASTURI SETHI – The Reply = Wait for insertion of amendment in GSTR-3 B for July, 17 and onward. Still provision for amendment has not been activated. You know the due dates are being extended again and again, so provision for amendment will be

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 6-11-2017 Last Replied Date:- 6-11-2017 – Dear expert There are notifications issued under IGST and CGST Act i.e. Notification 32/2017-IGST & 38/2017-CGST, regarding exemption from taxes under reverse charge (purchases from unregistered supplier) whereas under SGST act said notifications has not been issued so far. In absence of exemption notifications by states, is SGST payable? Please clarify – Reply By KASTURI SETHI – The Reply

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 6-11-2017 Last Replied Date:- 7-11-2017 – GST Update on society charges collected by builder:- A builder is supposed to collected an amount for repairs and maintenance of flats. This collection is being kept in a separate account dedicated for the purpose. Until the residential housing society is formed, the expenses for repairs and maintenance of flats are borne out of this account. Once the society is formed, this account is being transferred to the society. This issue has been under litigation in service tax regime. In service tax regime, there were number of decisions on this issue wherein it was held that there is no need to pay the tax on these society charges collected by b

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e or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1),- (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the re

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will be termed as supply . In the case of supply, no consideration is involved. In general, if the consideration is not involved, it will not be treated as supply . However, certain activities are specified in Schedule I which will be considered as supply even if no consideration is involved. This schedule does not cover the society charges collected by the builder. Therefore, since no consideration is involved and builder is merely acting as a collector of amount which is subsequently transferred to society, in our view no tax should be payable on the same in GST regime. Further, since there is no change in legal position, the benefit of judgments given in service tax regime shall also be available. You can reach us at www.capradeepjain.c

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 6-11-2017 Last Replied Date:- 6-11-2017 – Introduction: This article discusses in details GST taxability on education sector. Education is the process of training and developing knowledge, skill and character of students by normal schooling. The GST Act tries to maintain a fine balance whereby core educational services provided and received by educational institutions are exempt and other services are sought to be taxed at the standard rate of 18%. Auxiliary services received by such educational institutions for the purpose of education up to Higher Secondary level is also exempt from GST Other services related to education, not covered by the exemption would be taxed at a standard rate of 18% with full admissibility of ITC for such taxable services in cases where the output service is not exempt. However, Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable a

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g or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or A Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. So in view of the above, Conduct of degree courses by colleges, universities or institutions which lead grant of qualifications recognized by law would be exempted from GST. Training given by private coaching institutes or other unrecognised institution or self styled educational institution would not be exempted as such training does not lead to grant of a recognized qualification. Services provided by way of education as a part of a prescribed curriculum for obtaining a qualification recognized by a law of a foreign country are also not exempted because the course / degree not recognized by Indian Law. Education Services are classified in

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aning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or Equivalent NIL as per serial no 66 of notification no. 12 CTR dated 28th June 2017 9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: – (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme

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r equivalent or education leading to a qualification recognised by law, are fully exempt from GST. Annual subscription/fees charged as lodging/ boarding charges by such educational institutions from its students for hostel accommodation shall therefore, not attract GST. Input services like canteen, repairs and maintenance etc. provided by private players to educational institutions are subject to GST. As output services are exempted, the Educational institutions may not be able to avail credit of tax paid on the input side. Auxiliary education services entry no 66 of notification no. 12, if provided to educational institutions providing degree or higher education, the same would not be exempt from GST. The supply of placement services provided to educational institutions for securing job placements for the students shall be liable to GST. Educational institutes such as IITs, IIMs charge a fee from prospective employers like corporate houses/ MNCs, who come to the institutes for recruit

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l be the location of such person; To a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient. Place of supply of Educational Services where the location of the supplier of services or the location of the recipient of services is outside India The place of supply will be the place where the event is actually held. Composite and Mixed Supply in Education sector If in Boarding schools, charges for education and lodging and boarding are inseparable then it exempt from GST. Provision of dual qualifications is in the nature of two separate services as the curriculum and fees for each of such qualifications are prescribed separately. Service in respect of each qualification would, therefore, be assessed separately. The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91

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Customs – Trade Facility No. 17/2017 – Dated:- 6-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F No. S34/40/ 2017-DBK.Cus Dated: 6.11.2017 Trade Facility No. 17/2017 Sub.: Validation of Bank Accounts in the Public Financial Management System (P FMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund- reg. Attention of ail the importers, exporters. customs brokers. and other stake holders is invited to the processing of refund of' IGST paid on goods exported. 2. In this context, it is again clarified that the shipping bill itself are treated as the refund application with effect from 0

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that "closed" bank accounts of the exporters still exist in the system and PFMS has invalidated such accounts making the prospective disbursal of IGST refund to such closed accounts impossible. Accordingly, the list of accounts, which are not validated by PFMS pertaining Cochin Custom House and Cochin Air Cargo is with this Trade Facility on cochincustoms.gov.in for wider publicity and necessary action at the end of the concerned exporters. 5. In view or the above, exporters are advised to update their bank accounts Immediately and not to make any changes in the same during the current financial year for smooth disbursal of IGST Refund. 6. Difficulty if any may be brought to the notice of the Deputy / Assistant Commissioner of cu

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GST – States – S.O.085/P.A.5/2017/Ss. 47 and 128/2017 – Dated:- 6-11-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRNACH) NOTIFICATION The 6th November, 2017 No.S.O.85/P.A.5/2017/Ss. 47 and 128/2017.- In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to waive

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GST – States – 25/2017-GST – Dated:- 6-11-2017 – Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Rail Head, Jammu Notification No: 25/2017-GST Subject:- Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jammu and Kashmir Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kashm

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GST – States – 23/2017-GST – Dated:- 6-11-2017 – Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Rail Head, Jammu Notification No: 23/2017-GST Subject:- Extension of time limit for submitting application in FORM GST REG-26 In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017, l. Commissione

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GST – States – 3795/CSTUK/GST-Vidhi Section/2017-18 – Dated:- 6-11-2017 – Commissioner State Tax Uttarakhand No : 3795/CSTUK/GST-Vidhi Section/2017-18 Dehradun :: Dated : 06th November, 2017 Notification In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I, 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 though the common portal on or before the last dates as specified in the corresponding enty in column (3) of the said Table namely :- Tab

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GST – States – CCTs Ref. CCW/GST/74/2015 – Dated:- 6-11-2017 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCTs Ref. CCW/GST/74/2015 dt 6-11-2017. Order: In pursuance of clause (91) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and subject to sub-section (2) of section 5 of the the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief of Commissioner hereby s

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Recommendations of the Council, exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the State tax leviable thereon under section 9 of the Delhi Goods and Services Tax Act, 2017 – GST – States – 26/2017-State Tax (Rate) – Dated:- 6-11-2017 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 26/2017-State Tax (Rate) Delhi, the 6th Novermber, 2017 No. F. 3(37)/Fin (Rev-I)/2017-18/DS-VI/705.-In exercise of the powers conferred by sub-section (1) of Section 11 of the Delhi Goods and Services Tax Act,

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Goods and Services Tax – 15/15/2017 – Dated:- 6-11-2017 – Circular No. 15/15/2017 – GST F. No. 349/164/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 6th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Sub -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. Please refer to Notification No. 30/2017-Central Tax dated 11th September 2017, and Notification 54/2017-Central Tax, dated 30th O

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de available electronically to the registered person (hereinafter referred to as the recipient ) in FORM GSTR-2A after the due date for filing of FORM GSTR-1. Sub-section (2) of Section 38 read with sub-rule (1) of rule 60 of the said Rules provides for furnishing of details in FORM- GSTR-2 after the 10th but before the 15th of the month succeeding the tax period. Further, sub-section (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 h

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ed from various suppliers during a given tax period. 2. Sub-section (3) of section 38 of the Act read with sub-rule (4) of rule 59 of the Rules provides that the details of inward supplies added, corrected or deleted by the recipient in FORM GSTR-2 shall be made available to the concerned supplier electronically in FORM GSTR-1A. Further, sub-section (2) of section 37 of the Act read with sub-rule (4) of rule 59 of the Rules provides that once these details are made available electronically through the common portal to the supplier in FORM GSTR-1A, the supplier shall either accept or reject the modifications made by the recipient on or before the 17th day of the month succeeding the tax period but not before the 15th day, and accordingly, FO

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017 – reg. – Goods and Services Tax – 14/14 /2017 – Dated:- 6-11-2017 – Circular No. 14/14 /2017 – GST F. No. 349/21/2016 GST (Policy Wing) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated the 6th November, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Sub – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export

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of Notification No. 48/2017-Central Tax dated 18.10.2017, the following procedure and safeguards are prescribed – (i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in "Form-A" (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to – (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit. (iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to – (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplie

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B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit. 3. The above procedure and safeguards are in addition to the terms and conditions to be adhered to by a EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015- 20 and the duty exemption notification being availed by such unit. 4. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 5. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) Form – A (Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act,2017 r

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Goods and Services Tax – Started By: – Noor Beg – Dated:- 5-11-2017 Last Replied Date:- 7-11-2017 – I have my property rented to an govt approved maritime Insititute engaged in Govt approved courses mandatory by the Govt registered under charitable trust and having IT exmption 12AAA. will educational Institution pay GST to me for paying to govt. . it was not paying service tax till october 2016. in ocotber 2016 i started applying service tax but now I receive a claim from educational institution saying they were/ are not liable to pay either service tax nor GST. please clarify thanks and Brgds Capt.Beg – Reply By KASTURI SETHI – The Reply = No exemption available to you for this service. – Reply By KASTURI SETHI – The Reply = You will have

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u must go through this circular: GST on Charitable and Religious Trusts – Reply By KASTURI SETHI – The Reply = Definition of commercial activity pertaining to the period prior to 1.7.12 which is relevant as per statute : Relevant para of Circular No. 107/1/2009-S.T., dated 28-1-2009 F.No. 137/23/2007-CX.4 2. Commercial Nature of Institute The first issue arises from the very name i.e. Commercial training or coaching center . Many service providers argue that the word commercial appearing in the aforementioned phrase, suggests that to fall under this definition, the establishment or the institute must be commercial (i.e. having profit motive) in nature. It is argued that institutes which are run by charitable trusts or on no-profit basi

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