Goods and Services Tax

GST – States – G.O.MS.No. 484 – Dated:- 31-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 484 Dated: 31-10-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby make the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- These rules may be called the Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017. These amendments shall be deemed to have come into force with effect on and from the 29th September, 2017. AMENDMENTS (1) In the said rules, in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letter

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GST – States – G.O.MS.No. 488 – Dated:- 31-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 488 Dated: 31-10-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017. They shall be deemed to have come into force with effect on and from 13th October, 2017. AMENDMENTS In the said Rules,- (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything con

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d 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 supply of services made during a month at the end of the mont

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o 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.Suppies made to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be added, namely:- 10. For the tax periods July, 2017 to September, 2017 and October, 2017 to Decemb

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GST – States – 17–C.T./GST- 54/2017 – State Tax – Dated:- 31-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 17-C.T./GST Dated: 31/10/2017 Notification No. 54/2017 – State Tax In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West

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GST – States – 16–C.T./GST- 53/2017 – State Tax – Dated:- 31-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 16-C.T./GST Dated: 31/10/2017 Notification No. 53/2017 – State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) and sub-rule (3) of rule 45 of the West Bengal Goods and Services Tax Rules, 2017, the Commi

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GST – States – 15–C.T./GST- 52/2017 – State Tax – Dated:- 31-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 15-C.T./GST Dated: 31/10/2017 Notification No. 52/2017 – State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter referred to as the said Act) and clause (b) of subrule (1) of rule 40 of the West

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GST – States – NO.F.1-11(100)-TAX/GST/2017/9433-40 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/9433-40 Dated, Agartala, the 31st October, 2017. ORDER Subject: extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tripura State Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Tripura State Goods

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GST – States – NO.F.1-11(100)-TAX/GST/2017/9441-48 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/9441-48 Dated, Agartala, the 31st October, 2017. ORDER Subject; Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tripura State Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Tripura State Goods a

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GST – States – NO.F.1-1 (100)-TAX/GST/2017/9425-32 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-1 (100)-TAX/GST/2017/9425-32 Dated, Agartala, the 31st October, 2017. ORDER 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 Tripura State Goods and Services Tax Rules, 2017 read with section

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GST – States – NO.F.IV-3(15)-TAX/17(P-1) – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX P.N. COMPLEX, GURKHABASTI, AGARTALA NO.F.IV-3(15)-TAX/17(P-1) Dated, Agartala, the 31st October, 2017. CORRIGENDUM Please read "Entire Sepahijala District and Amtali markat area & Sekerkote market area excluding Agartala Municipal Corporation area of Sadar Sub-Division" in place of "Entire Sepahijala District" in column no. (4) against Sl. N

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GST – States – NO.F.1-11(100)-TAX/GST/2017/9417-24 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/9417-24 Dated, Agartala, the 31st October, 2017 ORDER 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)

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GST – States – 12/2017-GST – Dated:- 31-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NO.CT/LEG/NGST-0RD/8/17/1540 Dated, Dimapur the 31st October, 2017 Order No. 12/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Nagaland Goods and Services Tax Rules, 2017 read with section 168 of the Nagal

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GST – States – 11/2017-GST – Dated:- 31-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NO.CT/LEG/NGST-ORD/8/17/1539 Dated, Dimapur the 31st October, 2017 Order No. 11/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Nagaland Goods and Services Tax Rules, 2017 read with section 168 of the N

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GST – States – 10/2017-GST – Dated:- 31-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NO.CT/LEG/NGST-ORD/8/17/1538 Dated, Dimapur they 31st October, 2017 Order No. 10/2017-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 Nagaland Goods and Services Tax Rules, 2017 read with section 168 of the Nagaland Goods and Services Tax Act, 201

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GST – States – 09/2017-GST – Dated:- 31-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NO.CT/LEG/NGST-ORD/8/17/1537 Dated, Dimapur the 31st October, 2017 Order No. 09/2017-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 Nagaland Goods and Services T

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GST – States – FIN/REV-3/GST/1/08 (Pt.1) – Dated:- 31-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) CIRCULAR Dated: 31st October 2017 No.FIN/REV-3/GST/1/08 (Pt.1)::: The undersigned is directed to forward herewith Notification Nos. FIN/REV-3/GST/1/08 (Pt-1)/36-57 dated 26th October 2017 which is in addition to earlier Rules/Amendment to Rules, Notifications and Circular relating to Nagaland GST Act, 2017, for your kind information. Sd/- (TALIREMBA) Officer on Special Duty

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GST – States – ERTS(T) 65/2017/Pt I/035 – Dated:- 31-10-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 31st Oct, 2017. No. ERTS(T) 65/2017/Pt I/35 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return

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GST – States – ERTS(T) 65/2017/Pt I/036 – Dated:- 31-10-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 31st Oct, 2017. No. ERTS(T) 65/2017/Pt I/36 – In pursuance of section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Meghalaya Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time li

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GST – States – ERTS(T) 65/2017/Pt I/040 – Dated:- 31-10-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 31st Oct, 2017, No. ERTS(T) 65/2017/Pt I/40 – 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

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GST – States – ERTS(T) 65/2017/Pt I/042 – Dated:- 31-10-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 31st Oct, 2017. No. ERTS(T) 65/2017Pt I/42 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Commissioner, hereby extends the

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GST – States – ERTS(T) 65/2017/Pt/043 – Dated:- 31-10-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 31st Oct, 2017. No. ERTS(T) 65/2017/Pt/43 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a

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Goods and Services Tax – GST – Dated:- 30-10-2017 – Government extends last date of filing of GSTR-2 for July, 2017 to 30th November, 2017; The last date for filing of GSTR-3 for the month of July, 2017 extended to 11th December, 2017 The last date for filing of GSTR-2 for the month of July, 2017 is 31st October, 2017. The competent authority has approved the extension of filing of GSTR-2 for July, 2017 to 30th November, 2017, for facilitation of businesses and all taxpayers. The last date for

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Goods and Services Tax – Started By: – Sachin Mohite – Dated:- 30-10-2017 Last Replied Date:- 5-11-2017 – Dear Sir/ Madam, One of our client (A) of Maharashtra Supplied Material to (C) of Gujarat on the instruction of his customer (B) at Maharashtra. Consideration is paid by B to A and B further raised invoice to C. A has applied IGST, as material moving outside Maharashtra, in its Invoice to B as per Section 7 of IGST and accordingly uploaded Return showing Place of Supply as Gujarat. However in GSTR 2 of B on Portal, said invoice is appearing but showing ineligible for tax credit to B.Since apply of IGST by A is as per provisions of IGST, B should get the Credit of the same. Query : How this technical problem can be solved so that B will

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ohite – The Reply = B is Located in Maharashtra – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You can approach the Helpdesk. – Reply By MUKUND THAKKAR – The Reply = if you are loacated in Maharashtra and supplier A is also Maharashtra in transcation is Bill to Ship to than your supplier should be charge only CGST and SGST not IGST. please makes necessary correction in GSTR-2 by adding invoice mode and rectify mistakes. – Reply By Ganeshan Kalyani – The Reply = Place of supply is that place where invoice is raised. Here invoice is raised within the State. Hence CGST , SGST will be applicable. – Reply By Sachin Mohite – The Reply = Dear Sirs Thanks to all for your comments. However all comments received on my query are appears to be by invo

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ST is charged and also in invoice by B to C IGST is charged. In our case material is delivered at the instruction of 2nd Person (B) only and not at the instruction of 3rd Person (C). Thus Section 10(1)(b) can not be invoked in our case as in our opinion Section 10(1)(a) squarely apply and attract IGST for Invoice to B by A [ as per Section 7 read with section 10(1)(a) ] since the material is moving out of Maharashtra and the movement of goods terminate at Gujarat. As per Section 20 of IGST Act, for Input Tax Credit, Provisions of CGST Act will apply. Further as per Section 16 of CGST Act, condition for claiming Input Tax Credit is as follows Section 16(2)(b) : Person has received the goods Explanation.- For the purpose of this clause, it sh

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Goods and Services Tax – Started By: – Masoom Sahoo – Dated:- 30-10-2017 Last Replied Date:- 31-10-2017 – *ClearTax brings special feature for Tally users on GSTR-2 filing.* If you are an existing Tally ERP user, NO need for Tally upgrade to finish your GSTR-2. Click here to download ClearTax Tally Patch *10000+* Tally users used ClearTax Tally patch to export purchase data from Tally and file GSTR 2 on time. *5 big reasons why Business owners and Tax Professionals love ClearTax Tally patch:* –

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 30-10-2017 – It has been four months since GST has been implemented but still GST network is not free from technical glitches. Not a single return utility is error-free, whether it is online or offline. This update is about the technical errors in GST network and its impact on the admissibility of ITC. Input tax credit (ITC) is the most crucial area of any indirect tax regime. In fact, the arrival of GST was hyped by saying that there will be free flow of ITC which was lacking in the service tax and Central excise regime. On the other hand, the free flow of ITC seems to be a dream as there are number of cases where the availment of ITC is being hindered due to technical errors. Some of such cases are given as follows:- If any invoice is not uploaded by the supplier and mistakenly the GSTR-1 is filed. Suppose the buyer also forgets to show the invoice in missing invoices and files his GSTR-2. Now, whether the supplier can uplo

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r, once it is accepted, the tax will be again payable by the supplier on the same. This will not be acceptable to supplier as he had already paid the tax on the said invoice; only mistake was that it was wrongly shown in the B to C column. The buyer does not opts to show it in missing invoice and issues a credit note to supplier. If the supplier accepts the same, he shall have to issue a fresh invoice and it will again create a liability on him which has already been paid. Therefore, both the options are available in this case are not practicable. In such case also, there seems the possibility that the ITC will lapse. If not, how it will be made workable by GSTN, it is not understandable. There are a number of similar problems that the assessees are facing everyday while filing the various returns on GSTN. There seems no solution to such problems as of now and assessees have a fear that the ITC involved in such cases will lapse. But whether the substantial right in the form of ITC can

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denied on account of some errors, even if the same has occurred at the end of assessee himself. Going by the above analogy, in the given cases also, we can say that if the assessee forgets to upload the invoice or if the invoice is uploaded but the return is not filed due to some error at the site of GSTN; it will be termed as a technical lapse only. Therefore, the analogy drawn by the Supreme Court in the case of Formica India will be equally applicable in the GST regime too and the substantial benefit of ITC cannot be denied because of these technical lapses. Further, some civil writ petitions are being filed against the working of GSTN and errors occurring there. One such decision has been given by hon'ble Rajasthan High Court's Jaipur bench in the civil writ petition no. 15239/2017 on 5.10.2017. This writ was filed by Rajasthan Tax Consultants Association against the working of GSTN. In this case relief was granted to the petitioner if the non-responding of system is instan

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Customs – TRADE FACILITY NO. 15/2017 – Dated:- 30-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. S25/260/2017-I&B. Cus. Dated: 30.10.2017. TRADE FACILITY NO. 15/2017 Subject: Manual Filing of EGM by shipping lines- Refund of Integrated Goods and Services Tax paid on exports made during the month of July-reg. Kind attention of Exporters, Importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the letter DOF NO.450/119/2017-Cus.IV dated 25th October 2017 from the Special Secretary & Member, Central Board of Excise & Customs (CBEC) on the captioned subject (copy enclosed). 2. Vide the above

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