Goods and Services Tax

GST – States – S.O.077/P.A.5/2017/Ss. 39 and 168/2017 – Dated:- 1-11-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRNACH) NOTIFICATION The 1st November, 2017 No.S.O. 77/P.A.5/2017/Ss. 39 and 168/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 51/2017-State Tax – Dated:- 1-11-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 51/2017-State Tax Dated the 1St November, 2017. No. (GHN-117)/GSTR-2017(13).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have come into force from 28th day of October, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the words, figu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f 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-I 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 relat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – ERTS(T) 65/2017/Pt/024 – Dated:- 1-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 1st Nov, 2017. No. ERTS (T) 65/2017/Pt/24 – 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 pers

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – ERTS(T) 65/2017/Pt/028 – Dated:- 1-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 1st Nov, 2017. No. ERTS(T) 65/2017/Pt/28.- 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:- Table Sl. No. Month Last Date for filing of return in FORM GSTR-3B (1) (2) (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – ERTS(T) 65/2017/Pt/030 – Dated:- 1-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 1st Nov, 2017. No. ERTS(T) 65/2017/Pt/30 -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, sub-section (2) of Section 38 and sub-section (1) of Section 39 of the said Act, as sp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – ERTS(T) 65/2017/Pt/031 – Dated:- 1-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 01st Nov, 2017. No. ERTS(T) 65/2017/Pt/31 – Ln 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 51/2017-State Tax – Dated:- 1-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 1st November 2017 NOTIFICATION Notification No. 51/2017- State Tax No. MGST. 1017/CR.195/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force with effect from the 28th October, 2017. 2. In the Maharashtra Goods and Services Tax Rules, 20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 extended in exercise of the powers conferred under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2017 (11) TMI 256 – CESTAT CHENNAI – TMI – CENVAT credit – excess cenvat credit, over and above the prescribed limit of 20% utilized by the appellant – Held that: – a perusal of Rule 6(3)(c) indicates that there is no such restriction that 20% credit earned should be utilized within a particular period – the decision in the case of M/s. C.L. Educate Versus Commissioner of Service Tax, Delhi [2015 (10) TMI 2544 – CESTAT NEW DELHI], relied upon, where it was held that There are no specific restrictions or prohibitions contained in Rule 6 of the Cenvat Rules, providing for reversal of cenvat credit on monthly/periodic basis – appeal allowed – decided in favor of appellant. – ST/Misc./40999/2017 and ST/54/2008 – Final Order No.42514 / 2017 – Dated:- 1-11-2017 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P. Ravindran, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

authority vide the impugned order confirmed recovery of the alleged excess utilization of credit amounting to ₹ 58,06,851/- along with interest liability thereof. Aggrieved the appellants are before this forum. 2. Today, when the matter came up for hearing, ld.counsel Shri P. Ravindran submits that it is not the case that they had utilized more than 20% of the credit eligible to them for the period September 2004 to March 2005. However, during such period, the tax liability on the taxable output services were discharged by them through cash and the eligible 20% credit amount was not utilized that period. Such quantum of earned credit not utilized earlier was subsequently utilized by them for discharge of tax liability for the months of April and May 2005. Ld. counsel places reliance on the ratio of the following case laws:- (a) Vijayanand Roadlines Ltd. Vs. Commissioner of Central Excise, Belgaum – 2007 (7) STR 219 (b) Idea Cellular Ltd. Vs. Commissioner of Central Excise, Rohtak

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

osed under Rule 6(3) of the CENVAT Credit Rules as was in force during the material time. However, a perusal of Rule 6(3)(c) indicates that there is no such restriction that 20% credit earned should be utilized within a particular period. This being so, we do not find any sustenance in the decision of the adjudicating authority. We also find that the case laws cited by the ld. counsel fully covers the dispute in favour of the appellant. In the circumstances, we are of the considered opinion that the impugned order cannot sustain and will have to be set aside which we hereby do. In the result, the appeal is allowed with consequential relief, if any, as per law. 5. Revenue has filed the above miscellaneous application for change of cause title from Commissioner of Service Tax, Chennai to The Commissioner of GST & Central Excise, Chennai South Commissionerate consequent upon the introduction of GST and the resultant change in the jurisdiction. We allow the miscellaneous application fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 31-10-2017 – Services undertaken on common GST portal The GSTN common portal can be accessed over internet by taxpayers including their consultants (CAs, advocates etc.). Departmental officers can access the same over intranet. The common web portal will provide services in relation to all GST related services such as – Tax payer registration (New, surrender, cancellation, etc.); Invoices upload, auto-drafting of Purchase register of buyer, Periodic GST Returns filing; Tax payment including integration with agency banks; ITC and Cash Ledger and Liability Register; MIS reporting for tax payers, tax officials and other stakeholders; BI Analytics for tax officials. Functions which can be carried out by tax officers using GST common portal Tax officers can use the GSTN system for the following back-end functions : Approval/rejection for enrollment/registration of taxpayers; Tax administration of state tax – Assessment Audit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s will be an offline tool which can be used to input/capture invoice data without being online and then generate final files in compatible format for uploading to GST portal. Interface System between GSTN and the States/CBEC In GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, assessment of return, conducting investigation and audit etc.) shall be conducted by the tax authorities of States and Central governments. Thus, the GST Portal services are being provided by GSTN and the backend modules is developed by states and Central Government themselves. GST Suvidha Provider (GSP) under the GSTN system GST System has provided a GST portal for taxpayers to access the GST System and do all the GST compliance activities. But there are wide variety of tax payers (SME, Large Enterprise, Micro Enterprise etc.) which

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e providers have been given a generic name, GST Suvidha Providers or GSP. GSTN will be providing separate user ID and Password to GST Practitioner to enable them to work on behalf of their clients without asking for their user ID and passwords. They will be able to do all the work on behalf of taxpayers as allowed under GST law. Role of GST Suvidha Providers (GSP) GSP is developing applications having features like return filing, reconciliation of purchase register data with auto populated data for acceptance / rejection / Modification, dashboards for taxpayers for quick monitoring of GST compliance activities. they may also provide role based access to divide various GST related activities like uploading invoice, filing returns etc., among different set of users inside a company (medium or large companies will need it), Applications for Tax Professional to manage their client s GST compliance activities, Integration of accounting packages/ERP with GST System, etc. Benefits to taxpayer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

will be needed. A company registered in multiple States require unified view of all branches in one screen. GST professionals need some specific applications to manage and undertake GST compliance activities for their client Taxpayers from one dashboard, etc. Above are just a few illustrations. There are many more requirements of different sets of Tax payers. These requirements of taxpayers are met by GSPs. Change of GST practitioner A taxpayer may choose a different GST Practitioner by simply unselecting the previous one and then choosing a new GST Practitioner on the GST portal. Security measures of GSTN GST Systems project has incorporated state of art security framework for data and service security. Besides high end firewalls, intrusion detection, data encryption at rest as well as in motion, complete audit trail, tamper proofing using consistent hashing algorithms, OS and host hardening etc., GSTN is also establishing a primary and secondary Security Operations Command & Con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Bimal jain – Dated:- 31-10-2017 – Dear Professional Colleague, GST updates: Important developments in GST IGST exemption on inter-state supply of services to Nepal & Bhutan against payment in INR Earlier, in the sectoral FAQs on Exports available on CBEC portal, it was provided that export of goods to Nepal or Bhutan fulfils the condition of GST Law regarding taking goods out of India, thus, will be treated as zero rated and consequently will also qualify for all the benefits available to zero rated supplies under the GST regime. However, the definition of export of services in the GST Law requires that the payment for such services should have been received by the supplier of services in convertible foreign exchange. Thus, applicability of GST on services supplied to Nepal & Bhutan was being debated. Now, the Central Government vide Notification No. 42/2017-Integrated Tax (Rate) dated October 27, 2017, has amended Notification No. 9/2017 –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

017 In terms of Rule 24(2)(a) of the CGST Rules, 2017, every person who has been granted a provisional registration in GST shall submit an application electronically in FORM GST REG-26, along with the information and documents specified in the said application, within a period of 3 months or within such further period as may be extended by the Commissioner. Vide Order No. 06/2017-GST dated October 28, 2017, the date for submission of application in Form GST REG-26 has been extended till December 31, 2017. Form GST CMP-03 date extended till November 30, 2017 Vide Order No. 05/2017-GST dated October 28, 2017, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under Section 10 of the CGST Act, 2017 (i.e. Composition scheme) is exercised in FORM GST CMP-03 is extended till November 30, 2017. Extension of due date to file Form ITC-04 for July – September, 2017 quarter till November 30, 2017 In terms of Rule 45(3) of the CGST Ru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing declaration under Form GST ITC-01 to avail the benefit of ITC under Section 18(1) of CGST Act till November 30, 2017 Section 18(1) of the CGST Act, 2017 deals with availability of input tax credit on the inputs held in stock and inputs contained in semi-finished or finished goods held in stock in special circumstances like the persons applying for registration within 30 days from the date on which he become liable to registration, persons taking voluntary registration, persons ceasing to pay tax under composition scheme etc. The Commissioner vide Notification No. 44/2017 – Central Tax dated October 13, 2017 ( Notification No. 44 ), had earlier extended the time limit for furnishing a declaration in FORM GST ITC-01, by the registered persons, who have become eligible to avail the input tax credit under Section 18(1) of the CGST Act, 2017 during the months of July 2017, August 2017 and September 2017 upto October 31, 2017. Now, the time limit has further been extended till November 3

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

28, 2017, Rule 24(4) of the CGST Rules, 2017 has been amended to extend the date till December 31, 2017. Concessional rate of 0.1% on supplies to merchant exporter, subject to prescribed conditions The Central Government vide Notification No. 40/2017-Central Tax (Rate) dated October 23, 2017 has provided for a concessional rate of 0.1% on supply of taxable goods to merchant exporters. However, the concessional rate would be applicable on fulfilment of specified conditions therein like: Supplier shall supply the goods to the registered recipient on a tax invoice; Recipient shall export the said goods within a period of 90 days from the date of issue of a tax invoice by the supplier; Recipient shall indicate the GSTIN of the supplier and the tax invoice number issued by the supplier in respect of the said goods in the shipping bill or bill of export; Recipient shall be registered with an Export Promotion Council or a Commodity Board recognized by the Department of Commerce; Recipient sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

registered person against Export Promotion Capital Goods ( EPCG ) Authorisation. Supply of goods by a registered person to Export Oriented Unit ( EOU ). Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation. In terms of Explanation (1) to Section 54 of the CGST Act, 2017 (dealing with refunds in GST), refund under GST, inter alia, includes refund of tax on the supply of goods regarded as deemed exports. List of evidences prescribed for claiming refund under deemed export The Central Government vide Notification No. 49/2017 – Central Tax dated October 18, 2017, has prescribed the evidences which are required to be produced by the supplier of deemed export supplies for claiming refund. The list includes the following evidences: Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder/EPCG Authorisation holder,that the said deemed export supp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

may claim the refund. Earlier, only recipient was eligible to file the application for claiming refund in case of deemed exports supplies. In clause (a) to Rule 96A(1) of the CGST Rules, 2017 (prescribing time period for payment of tax due along with interest to be furnished in the bond or letter of undertaking in case of export of goods without payment of IGST), 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. In FORM GST RFD-01, Cess column has been added appropriately. Further, certain more amendments have been made in the CGST Rules, 2017 vide Notification No. 51/2017-Central Tax dated October 28, 2017: Amendment in Rule 24(4) as discussed supra; Amendment in Rule 45(3) as discussed supra; Insertion of provisos in Rule 96(2) and 96A(2):While Rule 96 of the CGST Rules, 2017 deals with refund of IGST paid on goods exported out of India, Rule 96A covers refund of IGST paid on export of goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ST dated October 18, 2017,has clarified that goods which are taken for supply on approval basis can be moved from the place of business of the registered supplier to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of delivery of goods. For this purpose, the person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified. It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract IGST in terms of Section 5 of the IGST Act, 2017. It is also clarified that this clarification would be applicable to all goods supplied under similar situations. Hope the information will assist you in your Professional endeavours. In case of any query/ information, please do not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 31-10-2017 – Q. From when can a person with turnover below ₹ 1.5 crores start filing quarterly returns? Ans. Such a person can start filing GSTR-1, 2 and 3 on a quarterly basis starting from the quarter October-December, 2017. He shall have to file monthly GSTR-1, 2 and 3 for the months of July, August and September. Q. If my turnover is less than ₹ 1.5 crore, do I need to file GSTR-3B on a monthly basis? Ans. Every registered person, irrespective of turnover, needs to file GSTR-3B for the months of July to December, by the 20th day of the succeeding month. Q. If my turnover is less than ₹ 1.5 crore, do I need to file GSTR-1, 2 and 3 on a monthly basis for the months of July, August

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 31-10-2017 Last Replied Date:- 29-5-2018 – If we want to cancel invoice due to non lifted material by customer what is procedure under GST. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If you update the said invoice in GSTR – 1, then you should issue credit note to that amount. This is my view. – Reply By Ganeshan Kalyani – The Reply = If you have cancelled the invoice in the same month, then it will not form part of GSTR 1. However, if you have issued and invoice to the customer but he has not lifted the material then it has to be uploaded in GSTR 1 and at the same time it has to be mentioned in credit note table. – Reply By Ganeshan Kalyani – The Reply = The invoice

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 31-10-2017 Last Replied Date:- 8-11-2017 – Please provide information about Table 6A of form GSTR1. we have export sales in the month of July 2017. it is mandatory to file table 6A and when? please tell its process. – Reply By KASTURI SETHI – The Reply = Yes. It is mandatory. – Reply By Ganeshan Kalyani – The Reply = Ece disclosed monthly in Form GSTR 3B and in GSTR 1 as well. – Reply By nv n – The Reply = Is the table 6A for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Sulin Itchhaporia – Dated:- 31-10-2017 Last Replied Date:- 5-11-2017 – Dear sir, We are distributors of Reliance LPG gas. As on 30.06.2017, we have a stock of 7 lakhs including VAT and 3% Mumbai Octroi. I would like to know how to fill/claim Mumbai octroi in Trans1. Also would like to know do we have to fill 7a, 7b, 7c, and 7d. We have all invoices and octroi receipts with us. Regards. Sulin Itchhaporia – Reply By raj kumar shukla – The Reply = octroi is n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 31-10-2017 Last Replied Date:- 8-11-2017 – Dear Sir, Recently notifications issued regarding deemed exports(Noti. 47/48/49). 1. please let me know whether all supplies under deemed export(within same state also) will be considered as a inter state supplies like export and SEZ? or CGST+SGST will be charged in case of intra-state supplies. 2. Further also confirm that there is no provision of suppling goods to EOU\advance authorisation scheme without payment of taxes and only refund can be claim either by supplier of recipient. – Reply By SHIVKUMAR SHARMA – The Reply = 1. Yes2..GST Law has specified 4 categories of transactions of goods,As Deemed exports,Where such goods are suppli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e Reply = I am struggling to see the clear mentioning of type of supply as a inter state supply in case of deemed export.Will you please share relevent section\rules.Thanks – Reply By Yatin Bhopi – The Reply = Dear expertsWe have deemed export customers in state and out of states. Please share related text in act \ rules \ Notification regarding charging of IGST or CGST+SGST in case of deemed export. – Reply By Ramaswamy S – The Reply = Intra state supplies to EOU attract CGST+SGST. Inter State supplies to EOU attract IGST. The recipient EOU can either avail ITC or claim refund of IGST or CGST+SGST. Alternatively, recipient EOU can give a declaration as per notification 47 & 48/2017 read with Circular 14/2017-GST dated 06.11.2017. Regar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 31-10-2017 Last Replied Date:- 15-11-2017 – Dear expertWe are procuring goods locally on the payment of SGST+CGST and supplying goods to SEZ without payment of taxes under LUT. Now we are not able to utilise ITC paid on purchses since there is no other taxable supply.Please let me know whether is there any provision of claiming refund claim of unutilised ITC. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = In my view, no refund is possible. – Reply By Yatin Bhopi – The Reply = is there any way to overcome this situation. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 16 (1) (b) of IGST Act, 2017 supply of goods or services or both to a Special Economic Zone

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Central Goods and Services Tax Act or the rules made thereunder. – Reply By Yatin Bhopi – The Reply = Thanks a lot Sir – Reply By Ramaswamy S – The Reply = Supplies to SEZ is a physical export. Since all the supplies are only to SEZ, suggest to pay the IGST on the goods supplied to SEZ instead of LUT. Refund of the IGST paid is allowed and is easier relatively compared to the refund of unutilised ITC.RegardsS.Ramaswamy – Reply By Yatin Bhopi – The Reply = Dear SirSince CGST+SGST credit is accumulated, we can not able to utilise it to pay IGST.In this situation as mentioned by Mr. Rajagopalan Ranganathan Sir only option available is to take refund of unutilised input tax credit. – Reply By Ramaswamy S – The Reply = CGST and SGST can be u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – Public Notice No. 127/2017 – Dated:- 31-10-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL), INLAND CONTAINER DEPOT, MULUND (EAST), MUMBAI – 400081. F. No. S/6-B-MlSC-152/2017-18 Date: 31.10.2017 Public Notice No. 127/2017 Sub: Refund of IGST paid on export of good under Rule 96 of CGST Rules-reg. Kind attention of the Exporters, Custom House Brokers, all Shipping Lines , CONCOR and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules. 2. It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an application / claim for refund of the Integrated Goods and Services Tax (IGST) paid on the goods exported out of India once Export General Manifest (EGM) and valid return in GSTR-3 has been filed. The Customs System will process the claim /Application for refund and an amount equal to the integrated tax paid in respect of each shipping bil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

plies and same are matched electronically with the corresponding details available in the Customs System as per details provided in the Shipping Bills. To ensure smooth disbursal of IGST Refund, the Exporters, are, therefore advised to file their GSTR-I very carefully in a way that all relevant details match in the System. For Convenience, the details available in the Customs System are made available for viewing in their ICEGATE login. 5.1 It is hereby requested that Exporters who have not filed their GSTR-I for the month of July 2017 may do so immediately to avoid IGST Refund issues. 5.2 At present, facility of filing GSTR-I for the month of August 2017 and subsequent month is not available in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on the GSTN Web Portal. Here, Exporters are advised to submit the requisite details once GSTN develops the utility and that will be intimated accordingly. 6.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs to align it with their GST registration particulars or add the Account declared with Customs in their GST registration details. 7.1 It is pertinent to mention that since the Refund payments are routed through PFMS Portal, the Bank Account details need to be verified and validated by PFMS. The status of validation of Bank Account with PFMS is available in ICES. Hence, Exporters are advised that if their account has not been validated by PFMS, they must get their details corrected in the Customs System so that their Bank Account gets validated by PFMS. Further, Exporters are also advised not to change their Bank Account details frequently to avoid delay in Refund payment. 8. It may be noted that to ensure smooth generation of payment scroll of eligible IGST Refunds, Asstt. Commissioner of Customs, Docks Examination, Export, ICD Mulund, Mumbai has been designated in this Commissionerate as the proper officer for processing IGST Export Refund. 9. Difficulties, if any, faced in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 15945/CT/POL/56/3/2017-Policy-CCT-Part (2) – Dated:- 31-10-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. POL-56/3/2017-Policy-CCT-Part (2) 15945/CT., Dated 31/10/2017 To The Joint Commissioners in charge of Territorial/ Enforcement Range Deputy Commissioners/Asst. Commissioners in charge of Circles Deputy Commissions in charge of Vigilance Division Asst Commissioners/CTO in charge of Investigation Units Sub: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg Madam/Sir, In pursuance of clause (91) of section 2 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) and subject to sub-section (2) of section 5 of the Odisha Goods and S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 04/2017-Puducherry GST – Dated:- 31-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 31st October 2017. ORDER No. 04/2017-Puducherry GST Subject : 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. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Puducherry Goods and Services Tax Rules,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 51/CT/2017-18 – Dated:- 31-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 51/CT/2017-18, Puducherry, dated 31st October 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 (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 27th day of October, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 extended in exercise of the powers conferred under section 37 of the Act, the supplier

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 119/ST-2 – Dated:- 31-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31st October, 2017 No. 119/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 24, in sub-rule (4), for the words, figures and letters on or before 31st October, 2017 , the words, figures and letters on or before 31st December, 2017 shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

TR-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. . 5. In the said rules, in rule 96A, in sub-rule (2),- (i) for the sign . existing at the end, the sign : shall be substituted ; and (ii) in the end, the following provisos shall be inserted, namely:- Provided that where the date for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 05/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 05/2017-GST No.GSL/RULE-24(2)/B-7 Subject: 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 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Gujarat Goods and Services Tax Rules, 2017 read with sectio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 06/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 06/2017-GST No.GSL/RULE-24(2)/B-8 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 Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 07/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 07/2017-GST No.GSL/RULE-117/B-9 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 08/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 08/2017-GST No.GSL/RULE-120A/B-10 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =