Goods and Services Tax

Goods and Services Tax – TN GST Rules, 2017 – Return filing procedure for registered persons having aggregate turnover of upto 1.5 crore rupees – Notification – issued
G.O. (Ms) No. 185 Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 185
Dated: 29.12.2017
Maargazhi- 14
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), and in supersession of the Commercial Taxes and Registration Department Notification No. II (2)/CTR/935(b-1)/2017, published at page 1 in Part II Section 2 of the Tamil Nadu Government Gazett

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-76/2017-1-V-(163) Dated:- 29-12-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralya, Vallabh Bhawan, Bhopal
Bhopal, the 29th December, 2017
No. FA-3-76/2017-1-V-(163).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,-
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under the Centr

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of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or lette

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has availed the benefit of this department's notification No. FA-3-74/2017-1-V-(137) dated 18th October, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of this department's notification No. FA-3-76/2017-1-V-(139) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted.”;
(iv) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued

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otification No. FA-3-76/2017-1-V-(139) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subje

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rmation given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A

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k / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Gujarat Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the pe

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the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the having UIN person
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best

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7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Signature of Authorised Signatory:
Place:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refu

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Waiver the late fee payable in FORM GSTR-4.
FA-3-33/2017-1-V-(162) Dated:- 29-12-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralya, Vallabh Bhawan, Bhopal
Bhopal, the 29th December, 2017
No. FA-3-33/2017-1-V-(162) In exercise of the conferred by section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on

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Extend the Time period for furnishing the details in FORM GSTR-1.
FA-3-86/2017-1-V-(161) Dated:- 29-12-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralya, Vallabh Bhawan, Bhopal
Bhopal, the 29th December, 2017
No. FA-3-86/2017-1-V-(161) – In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), and in supersession of this department notification No. FA-3-86-2017-1-V(153) dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnove

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The Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
Va Kar/GST/04/2017-S.O. No. 148 Dated:- 29-12-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
29th December, 2017
S.O. No. 148 Dated 29 December, 2017In 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 (Thirteenth Amendment) Rules, 2017.
2. This notification shall be deemed to be effective from 21st December, 2017.
3 It shall extend to the whole of State of Jharkhand.
4. In the Jharkhand Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN o

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te/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not

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in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipie

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Waives the late fee payable for failure to furnish the return in FORM GSTR-4.
24/2017 Dated:- 29-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (24/2017)
No. FD 47 CSI, 2017, Bengaluru, dated: 29.12.2017
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the

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Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than 1.5 crores
1-AH/2017 Dated:- 29-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
Office of the Commissioner of Commercial Taxes,
(Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (1-AH/2017)
No. KGST.CR.01/17-18, Dated: 29.12.2017.
In exercise of powers conferred by the second provisio to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of CCT Notification (1-X/2017)No. KGST.CR.01/ 1

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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore
23/2017 Dated:- 29-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (23/2017)
No. FD 47 CSL 2017, Bengaluru, dated: 29.12.2017
In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), and in supersession of notification (19/2017) – No. FD 47 CSL 2017 dated the 15th November, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, number 1043, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Government of Karnatak

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The Haryana Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
135/ST-2 Dated:- 29-12-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 29th December, 2017
No.135/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 (Thirteenth Amendment) Rules, 2017.
2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in FORM GSTR-1, for Table – 6, the following Table shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State /UT Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable valu

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said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status”;
(c) after Statement 1, the following Statement shall be inserted, namely:-
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii)

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d export”, the words “Recipient of deemed export supplies/supplier of deemed export supplies” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient

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The Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
75/2017-State Tax Dated:- 29-12-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 29th December, 2017.
Notification No. 75/2017-State Tax
No. (GHN-143)/GSTR-2017(17).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 (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the 29th day of December, 2017.
2. In the Gujarat Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under Central Goods and Serv

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ut tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated

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Government Notification, Finance Department No. No.(GHN-110)GST-2017/S.147(1)-TH Dt.18/10/2017, Notification No. 48/2017-State Tax, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of Government Notification, Finance Department No. No.(GHN-114)GST-2017/S.11(1)(19)-TH Dt. 23/10/2017, Notification No. 40/2017-State Tax (Rate) or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted.”;
(iv) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to clai

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ance Department No. No.(GHN-110)GST-2017/S.147(1)-TH Dt.18/10/2017, Notification No. 48/2017-State Tax or Government Notification, Finance Department No. No.(GHN-114)GST-2017/S.11(1)(19)-TH Dt. 23/10/2017, Notification No. 40/2017-State Tax (Rate) notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017,”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the repr

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A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –

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nse is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for regist

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4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the having UIN person
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9

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To
5. ARN and date of FORM GSTR-11 : ARN <……………> Date
6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Signature of Authorised Signatory:
Place:
Name:
Designation / Status
Instructions
1.

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Waiving Late fee for GSTR 4
73/2017-State Tax Dated:- 29-12-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 29th December, 2017.
Notification No. 73/2017-State Tax
No. (GHN-141)/GST-2017/S.128 (4).TH- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), the Government of G

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Filing of Returns under GST- regarding
26/26/2017 Dated:- 29-12-2017 CGST – Circulars / Ordes
GST
Circular No. 26/26/2017-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 29th December , 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Subject: Filing of Returns under GST- regarding
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the

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nbsp;
Feb 3B
 
Mar 3B
 
Apr 3B
GSTR-1
July to Nov 2017
 
Dec 2017
 
 
Jan 2018
 
Feb 2018
 
 
Mar 2018
1.2  It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly basis in terms of Notification No. 35/2017-Central Tax (referred to as “CT‟ hereinafter) dated 15th September, 2017 and 56/2017-CT dated 15th November 2017. Further, Notification No. 71/2017-CT and Notification No. 72/2017 – CT both dated 29th December 2017 (superseding Notification No. 57/2017-CT and 58/2017-CT both dated 15th November 2017) have been issued to notify the due dates for filing of outward supply statement in FORM GSTR-1 for various months / quarters (as depicted in the calendar above) by registered persons having aggregate turnover in the previous financial year or current financial year of upto1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not av

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st date for filing of FORM GSTR-4 is within eighteen days after the end of such quarter.
1.5  It is also clarified that the registered person will self-assess his aggregate turnover in terms of Section 2(6) of the CGST Act, 2017 for the previous financial year or the current financial year (in case of new registrants). Based on this self-assessed turnover, the registered person with turnover up to Rs. 1.5 Crore will be required to file FORM GSTR-1 on quarterly basis instead of on monthly basis. It is also clarified that the registered person may opt to file FORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up to Rs. 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis, the registered person will not have the option to change the return filing periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he

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ard.
3. Amendment / corrections / rectification of errors:
3.1 Various representations have been received wherein registered persons have requested for clarification on the procedure for rectification of errors made while filing their FORM GSTR-3B. In this regard, Circular No. 7/7/2017-GST dated 1st September 2017 was issued which clarified that errors committed while filing FORM GSTR – 3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the said circular, it was clarified that the system will automatically reconcile the data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person.
3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018 would be worked out by a Committee of officers, the syst

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ax credit, there can be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed. Where adjustments have been made in FORM GSTR-3B of multiple months, corresponding adjustments in FORM GSTR-1 should also preferably be made in the corresponding months.
5. Where the taxpayer has committed an error in submitting (before offsetting and filing) the information in FORM GSTR-3B, a provision for editing the same has been provided. The facility to edit the information can be used only before offsetting the liability and editing will not be permitted after offsetting the liability. Hence, every care should be taken to ensure the accuracy of the figures before proceeding to offset the liabilities.
6. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reco

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iling (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken
after this step.
Use “Edit” facility to add under reported Use “Edit” facility to add such liability and
liability.
additional cash, if required (i.e. where
sufficient balances are not available in the
credit or cash ledgers) may be deposited in the
cash ledger by creating challan in FORM
GST PMT-06.
Company A has four units in Haryana,
while filing their return for the month of
July, they inadvertently, missed on
details of a last minute order. Since, they
had already submitted and confirmed
their output supply details, they were not
sure of how to proceed. What can they
do?
The company may use the 'edit return'
facility to add such liability in their
submitted return and then proceed for
filing of their return.
Company A has four units in Haryana, while
filing their return for the month of July, they
inadvertently, miss

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at can they do?
In this case, they may report this additional
liability in the return of next month and pay
tax with interest.
furnish their return.
Change in If such liability was not reported in FORM GSTR-1 of the month/quarter, then such liability may be declared in the subsequent
month's/quarter's FORM GSTR-1 in which payment was made.
FORM
GSTR-1
Page 5 of 11
Common
Error – II
Liability
was over
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and submitted
and therefore no change can be done to
the liability. No action was taken after
this step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken
after this step.
Use “Edit” facility to reduce over Use “Edit” facility to reduce over reported
reported liability.
liability and cash ledger may be partially
debited to offset su

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to offset their tax liability.
Further, remaining balance can either be
claimed as refund or used to offset future
liabilities.
All
Stage 3
Offset Liability
liabilities
were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage 4
Return Filed
Return was filed.
Liability may be adjusted in return of
subsequent month(s) or refund may be
claimed where adjustment is not feasible.
Company B had reported an inter-State sale
but realized that the same sale was counted
twice and hence was not to be reported or
taxed. But the return form was already filed
and no change could be done to reduce the
liabilities. What can company B do?
In this case, they may reduce this liability in
the return of subsequent months or claim
refund of the same.
Where the liability was over reported in the month's quarter's FORM GSTR-1 also, then such liability may be amended
through amendments under Table 9 of FORM GSTR-1
Page 6 of 11
Stage of Return

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d
submitted the return. What can they
do?
In this case, the company will have to
rectify wrongly reported liability
using the edit facility. Here, the
company will reduce their Central
Tax/State tax supplies and liability
and add integrated tax liability and
proceed to file their return.
Company C is registered in the State of Haryana. While entering
their outward supplies in FORM GSTR-3B, the company realized
that they had inadvertently, shown inter-State supply as intra-
State supply and submitted the return. Further, they also had
updated their Central Tax and State tax cash ledgers. What can
they do?
In this case, the company will have to rectify wrongly reported
liability using the edit facility. The company will reduce their
Central Tax / State tax liability and add integrated tax liability.
Further, they will have to pay integrated tax and update their cash
ledger. They may seek for Central Tax / State tax cash refund in
due course or use the same for offset

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r
claim refund of the same.
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1.
Page 7 of 11
Common
Error – IV
Input tax
credit was
under
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit availed
were confirmed and submitted and therefore
no change can be done to the liability. No
action was taken after this step
Use 'Edit” facility to add un-availed input tax
credit. Input tax Credit will be added to the
credit ledger and may be used for offsetting
this month or subsequent month's liability.
Company D, while filing their FORM GSTR-
3B for the month of July, inadvertently,
misreported Input tax credit of Rs.
1,00,00,000/- as Rs. 10,00,000/-. They had
confirmed and submitted their return. What
can they do?
The company may use the “edit” facility to
add more Input tax credit to their submitted
FORM GSTR-3B. Once, this is done, such
credit will

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ir return for
subsequent month(s).
Common
Stage of Return Filing (GSTR – 3B)
Page 8 of 11
Error – V
Input tax
credit was
over
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and submitted
and therefore no change can be done to
the liability. No action was taken after
this step.
Use “Edit” facility to rectify the over
reported input tax credit
While filing their FORM GSTR 3B for
the months of July, 2017, Company E
inadvertently, reported their eligible
input tax credit, as Rs. 20,00,000/-
instead of Rs. 10,00,000/-. What can they
do?
Since, the company has submitted details
of their input tax credit but not used such
credit for offsetting their liabilities, they
can reduce their input tax credit by using
the “edit” facility.
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken
after this step.
Additional cash,

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their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their eligible input
tax credit, as Rs. 20,00,000/- instead of Rs.
10,00,000/-. Company E also utilized their
additional input tax credit and filed their
returns. What can they do?
Since, the company had utilized ineligible
credit to offset such liabilities, the company
will have to pay (through cash) / Reverse
such over reported utilized input tax credit
with interest.
Page 9 of 11
Common
Error – VI
Input Tax
Credit of
the wrong
tax was
taken
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and submitted
and therefore no change can be done to
the liability. No action was taken after
this step
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash
ledger as per the return liability. No action
was taken after this step.
• “Edit” facility to be used to rectify Additional cash, if re

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debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Pay(through cash) / Reverse any wrongly
reported input tax credit in
subsequent
return
of
month(s).
For under reported input tax credit, the same
may be availed in return of subsequent
month(s).
can
While filing their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their Central Tax
credit of Rs. 20,00,000/- as Integrated tax
credit. In order to avoid late fee and penalties,
they paid Rs. 20,00,000/- Central Tax in cash
and did not utilize their Integrated tax credit.
What
they
do?
Since, the company has filed the returns and
there is an unutilized Integrated tax credit of
Rs. 20,00,000/- which was inadmissible to
them, they will have to pay / reverse such
credit in the return of subsequent month(s).
Further, Central Tax credit of Rs. 20,00,000/-
can be availed in return of subsequent
month(s).
Page 10 of 11
Ch

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The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
75/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 75/2017 – Central Tax
New Delhi, the 29th December, 2017
G.S.R 1602 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under s

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f 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of un

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d the benefit of notification No. 48/2017-Central Tax dated 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
(iv) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FO

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41/2017-Integrated Tax (Rate) dated 23rd October, 2017″;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.

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lief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of th

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oprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Status Signature
1.
Acceptance as a

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lication electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Si

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the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised
Signatory:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facilit

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Notifies the date from which E-Way Bill Rules shall come into force
74/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Rescinded vide Notification No. 11/2018 – Dated 02-02-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 74/2017 – Central Tax
New Delhi, the 29thDecember, 2017
G.S.R. 1601 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12

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Waives the late fee payable for failure to furnish the return in FORM GSTR-4
73/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 73/2017 – Central Tax
New Delhi, the 29th December, 2017
G.S.R. 1600 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the d

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said return between the period from 22nd December, 2018 to 31st March, 2019.]
2[Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of October, 2020.]
3[Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from

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RM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 6[28th day of July, 2022].]
7[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 8[31st day of August, 2023].]
[F. No.

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Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than 1.5 crores
72/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 72/2017 – Central Tax
New Delhi, the 29th December, 2017
G.S.R. 1599 (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. 58/2017

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) of the said Table, namely:-
Table
Sl No.
Months for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – November, 2017
10th January, 2018
2
December, 2017
10th February, 2018
3
January, 2018
10th March, 2018
4
February, 2018
10th April, 2018
5
March, 2018
10th May, 2018
2. The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India
Notificatio

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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore
71/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 71/2017 – Central Tax
New Delhi, the 29th December, 2017
G.S.R. 1598 (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of notification No. 57/2017 – Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-sect

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ITC O4 APPLICABLE TO MANUFACTURER
Query (Issue) Started By: – pk singhal Dated:- 28-12-2017 Last Reply Date:- 6-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
SIR
ITC O4 FORM APPLICABLE TO MANUFACTURER WHO SEND INPUT AND RECEIVED OUTPUT FROM JOB WORKER. BUT WHEN A TRADER SEND TO GREY FABRICS TO PROCESS HOUSED AND RECEIVED BACK DYEING PROCESS GREY FABRICS FROM PROCESS HOUSE. WHETHER HE REQURIED TO FILE ITC 04. BECAUSE HE SEND GOODS ON JOB CHALLAN AND RECEIVED BACK ON JOB CHAL

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Frequently Asked Questions – GST
GST
Dated:- 28-12-2017

Q. Is ITC available on vehicle taken on lease for employee in a manufacturing company?
Ans. No. It is not allowed as per section 17(5) of CGST Act, 2017.
Q. We are dealer having more than 1.5 cr turnover. Whether GSTR-1 return to be filed for every month for July-October, 2017 or Single GSTR-1 Return will be filed for the month of July-October, 2017 on or before 31st December, 2017.
Ans. FORM GSTR -1 return is to be filed for every month from July-October, 2017 by registered persons having more than 1.5 cr turnover. Last date is 31st Dec, 2017
Q. In GST portal GSTR-2 online preparation is not showing, but in GST home page GSTR 2 filing last date is 30.11.17. Pls con

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Tax payers can see status of returns filed on GSTN portal
GST
Dated:- 28-12-2017

New Delhi, Dec 27 (PTI) Tax payers can now view the status of the returns filed by them on the GST Network portal, the company handling the technology backbone of the new indirect tax system said today.
"All users logging on the GST portal can now see the status of their returns filed for all the returns like GSTR-1 or GSTR-3B at one place," GSTN CEO Prakash Kumar said.
While GSTR-3B is in

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AUDIT PROVISIONS UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-12-2017

Meaning of audit
According to section 2(13) of the GST Act, 2017, 'audit' means detailed examination of records, returns and other documents maintained or furnished by the taxable person under this Act or Rules made thereunder or under any other law for the time being in force to verify, inter alia, the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or rules made there under.
Accordingly, 'audit' implies –
(a) detailed examination of records, returns and other documents –
(i) maintained/furnished by a taxable person,
(ii) under GST law/any other law or rules;
(b) Verification of correctness of –
(i) turnover declared;
(ii) taxes paid.
(iii) refund claimed, and
(iv) input tax credit availed;
(v) Assessment of compliances with provisions of GST law a

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ished, or
● explanation furnished is not found satisfactory, or
● taxable person fails to take corrective action/measures after accepting the discrepancies,
proper officer may initiate appropriate action against such taxable person which may include –
● audit by tax authorities under section 65
● special audit under section 66
● inspection, search or seizure under section 67
● proceed to determine tax and other dues under section 79 providing for recovery of dues.
Audit by tax authorities
According to section 65 of the GST Act, 2017 in relation to audit in GST regime, following points are worth noting –
(i) who can authorize/conduct audit – commissioner of GST or commissioner of SGST or officer authorized by him by an order (general or specific);
(ii) audit of what – business transactions of any taxable person;
(iii) audit when – after at least 15 days advance notice;
(iv) how audit will be done – to be carried out in a transpa

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oner of GST or SGST;
(b) shall be in writing;
(c) may authorize any officer to undertake audit;
(d) may be general order or specific order;
(e) shall specify period of audit;
(f) shall specify frequency of audit;
(g) shall prescribe manner of undertaking audit.
Surprise element in audit
As per section 65(3), it has been stipulated that for the audit, taxable person shall be informed, by way of a notice, sufficiently in advance, not less than fifteen working days, prior to the conduct of audit in the manner prescribed.
Information regarding audit
As per sub rule (2) of rule 101 of the GST Rules, 2017 where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 inaccordance with the provisions of sub-section (3) of the said section.
Audit – mandatory or discretionary
Audit under section 65 of the GST Act, 2017 is a discretionary audit and shall be carried out only

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ths for reasons to be recorded in writing.
Example:
Date on which documents requested
1 December 2017
Date of which documents/records made available
20 December 2017
Date of actual institution of audit at auditee's place
5 January, 2018
The date of commencement of audit will be taken as
5 January, 2018
Date by which audit should be completed in normal course
4 April, 2018
Last date by which audit should be completed (including extended period)
4 October, 2018
Outcome of audit under section 65
On completion of audit under section 65, proper officer is required to do the following without delay –
(a) inform the audit findings to the taxable person whose records have been audited
(b) Inform the taxable person of his rights and obligations
(c) Inform the taxable person the reasons for the audit findings
(d) Initiate action under section 73, ie determination of tax not paid or short paid or erroneously refunded, if the audit results in detection of (i) tax not paid or sho

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ort paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts.
It may be noted that in Central Excise and Service Tax, Excise Audit and Service Tax audit was carried out by way of verification and scrutiny by audit Commissionerate, though there was no specific provision for audit by departmental officers. Rule 5A of Service Tax Rules, 1994 provides that commissioner or audit team of Comptroller and Auditor General of India can visit the assessee's premises for audit purposes.
Difference between the two audit under sections 65 and 66
Following comparison can be made out between audits under sec 65 and 66 of the GST Act, 2017:
Issue
Audit under section 65
Audit under section 66
Statutory provisions
65
66
Trigger point
General audit; audit of business transactions, no specific reason to be cited
Nature & complexity of case, interest of revenue, incorrect value of supply or abnormal availm

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Commissioner of Central Tax, Gst East Versus Mphasis Ltd
Service Tax
2018 (3) TMI 185 – CESTAT BANGALORE – TMI
CESTAT BANGALORE – AT
Dated:- 28-12-2017
ST/CROSS/20958/2017 in ST/ 21501/2017-SM – 23316/2017
Service Tax
Shri SS Garg, Judicial Member
Shri Madhusharan, Asst. Commissioner(AR) – For the Appellant
Shri K. Parameshwaran, Advocate – For the Respondent
ORDER
Per: SS GARG
The Revenue has filed the present appeal against the impugned order dt. 13/06/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has dropped the penalties under Section 77 & 78.
2. Briefly the facts of the present case are that the respondents are registered with the Department under the category of Information Technology Software Service and Information Technology Enabled Services. A show-cause notice was issued to the respondent for various demands. After following the due process, the original authority confirmed the demands of being service tax not paid on r

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d upon the decisions in the following cases:
i. Sunil Hi-Tech Engineers Ltd. Vs. CCE, Nagpur [2014(36) STR 408 (Tri. Mum.)]
ii. Raffles Software Pvt. Ltd. Vs. CCE, C&ST, Bangalore [Final Order No.22199/2017 dt 21/09/2017]
iii. Srishti Software Applications (P) Ltd. +1 Vs. CCE, C&ST [Final order No.22201-22202/2017 dt. 22/09/2017]
5 On the other hand, the learned counsel for the assessee defended the impugned order and submitted that the learned Commissioner(Appeals) after examining all the facts have dropped the penalty which is justified because there was no suppression of facts on the part of the respondent. He further submitted that imposition of penalty under Section 78 of the Finance Act is in contravention of the provisions of Section 73(3) of the Finance Act. He further submitted that the service tax along with interest has already been paid by the assessee before the issuance of the show-cause notice. He also submitted that Section 73(3) of the Finance Act is in unambiguous

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d. [2011 (267) ELT 481 (Kar.)]
ix. Manipal County Vs. CST [2010(17) STR 474 and which has been upheld by Hon'ble High Court of Karnataka reported in 2014(36) STR J188
x. Landis + GYR Ltd. Vs. CCE [2017(49) STR 637]
6. After considering the submissions of both the sides and perusal of material on record and the various judgments relied upon by the respondent, I am of the considered view that Section 73(3) is very clear as it says that if the tax is paid along with interest before the issuance of the show-cause notice, then in that case, show-cause notice need not be issued. In the present case, I find that is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit part, the assessee paid the service tax along with interest. Further I find that there was no material brought on record by the Revenue to establish that there was suppression on the part of the assessee. Further on identical facts, this Tribunal in the case of Bh

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waiver the late fee payable FORM GSTR-3B FOR THE MONTH OF July, 2017.
S.O. 1/P.A.5/2017/S.128/2018 Dated:- 28-12-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th December, 2017
No. S.O. 1/P.A.5/2017/S.128/2018.-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

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Refund of accumulated ITC due to lower rate of GST on finished goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 27-12-2017 Last Reply Date:- 28-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
One of supplier is supplying goods of HSN 8607 @5% GST but almost all inputs required are @ 18%. Now, his ITC is getting accumulated. Please advise whether refund of such accumulated ITC amount is available keeping in mind that during Pre-GST, there was clear provision for not claiming any set-off of Cenvat credit arises due to above.
Reply By KASTURI SETHI:
The Reply:
Extract of FAQs issued by the Board
Q 10. Can any taxable person claim refund of any unutilized ITC at the end of the tax period?
Ans. No,

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ure: Where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. In such cases also, refund can be applied under Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017. It should be noted that no refund of unutilised input tax credit is allowed in cases where the goods exported out of India are subjected to export duty. Further, no refund of input tax credit is allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated

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Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

=============
Document 1
F.No. 332/2/2017 -TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated the -December, 2017
A number of issues were received from trade, individuals and other stake holders
seeking clarification as regards classification of goods and applicable GST rates. The
references were examined in the Fitment Committee and clarifications were issued in the form
of Frequently Asked Questions (FAQs). As of now, three tranches of such FAQs have been
issued. These were published for wider circulation, on 24.07.2017 (21 questions), 03.08.2017
(34 questions) and 29.09.2017 (39 questions).
2.
Certain feedback/requests have been received from stake holders that these
clarifications be issued in the form of circular, so that these have binding effect. Accordingly,
the consolidated FAQs are now being re-issued in the form of circular after

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in brine, in
sulphur water or in other preservative
S. No.
Queries
Replies
5.
6.
7.
in butter milk with salt
(mor milagai in tamil)?
What is HS code and GST
rate of Sangari?
What will be the GST rate
for Arecanut/ Betel nut?
What is the GST rate and
HSN code of Wet Dates?
solutions), but unsuitable in that state for
immediate consumption are classifiable under
heading 0711 and attract 5% GST.
2. Thus, chilli soaked in butter milk with salt
(mor milagai in Tamil) falls under 0711 and
attracts 5% GST.
1. Sangari is dried vegetable and fall under HS
code 0712. It attracts Nil GST.
1. Fresh areca nut / betel nuts fall under heading
0802 and attract Nil GST.
2. Dried areca nut / betel nuts fall under heading
0802 and attract 5% GST.
1. Wet dates fall under heading 0804 and attract
12% GST.
1. Tamarind [fresh] falls under 0810 and attract
Nil GST.
8.
What is the HS code and
GST rate for tamarind?
2.
Tamarind [dry] falls under 0813.
3.
Prior to 22.09.2017

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heading 0801 and
attract Nil GST. As per the HSN Explanatory
Notes, the heading excludes copra, the dried
S. No.
14.
Queries
Replies
What is the HS code and
GST rate for tamarind
kernel?
flesh of coconut used for the expression of
coconut oil (1203).
2. Copra falls under heading 1203 and attracts
5% GST.
1. Tamarind kernel of seed quality attracts Nil
GST, whereas
2. Tamarind kernel of other than seed quality
attracts 5% GST.
15.
What is the HS code and
1.
the GST rate for Isabgol
2.
Isabgol seeds fall under heading 1211.
Fresh Isabgol seeds attract Nil GST.
seeds?
3.
Dried or frozen Isabgol seeds attract 5% GST.
16.
What is the HS code and
1.
the GST rate for Isabgol
husk?
Isabgol husk falls under 1211 and attracts 5%
GST.
17.
What is the HS code for
Mahua Flower and its GST
rate?
1. Mahua flowers fall under heading 1212 and
attract 5% GST.
18.
What is the GST rate on
1.
sugar cane seeds and sugar
cane as such?
19.
What is the HS Code an

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.
What is the HS Code and
GST rate on Peanut Chikki,
Rajgira Chikki, Sesame
Chikki, and shakkarpara?
24.
What is the GST rate on
chocolate
'sandesh'
Bengali misti?
25.
What is HS code and GST
rate for Khari and hard
Butters?
1.
offal or blood; food preparations based on
these products fall under heading 1601 and
attract 12% GST.
As per HS explanatory notes, HS code 1704
covers most of the sugar preparations which
are marketed in a solid or semi-solid form,
generally suitable for immediate consumption
and collectively referred to as sweetmeats,
confectionery or candies.
2. Prior to 15.11.2017, Peanut Chikki, Rajgira
Chikki, Sesame Chikki and shakkarpara
attracted 18% GST.
3. With effect from 15.11.2017, Peanut Chikki,
Rajgira Chikki, Sesame Chikki and
shakkarpara attracts 5% GST. [Notification
No. 41/2017 Central Tax (Rate)]
1. Sandesh, whether or not containing chocolate,
attract 5% GST.
1. Khari and hard butters fall under heading
1905 and attract 18%

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ahar attracted 18%
GST.
Development Scheme?
30.
What is the HS Code and
GST
rate on chena
3. With effect from 13.10.2017, food
preparations put up in unit containers and
intended for free distribution to economically
weaker sections of the society under a
programme duly approved by the Central
Government or any State Government
[including Pushtaahar] falling under chapters
19 or 21 attract 5% GST, subject to specified
conditions. [Notification No. 39/2017-Central
Tax (Rate)]
1. Products like halwa, barfi (i.e. khoa product),
laddus falling under HS code 2106, are
sweetmeats and attract 5% GST.
31.
32.
products, halwa, barfi (i.e.
khoa product), laddu?
What is the HS Code and 1. Sharbat falls under HS code 2106 and attracts
GST rate on sharbat?
What is the GST rate on
'Khakhara' (traditional
food)?
18% GST.
1. Khakhra falls under “Namkeens, bhujia,
mixture, chabena and similar edible
preparations in ready for consumption form”
classifiable under 2106 90.

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rice
1.
bran”
produced during extraction
HS code 2306 includes de-oiled rice bran
obtained as a residue after the extraction of oil
from rice bran.
of vegetable oil from 'Rice
Bran'?
2.
37.
What is the HS code and
GST rates for Cotton Seed
oil cake?
De-oiled bran supplied for use as cattle feed
attracts Nil GST.
3. De-oiled rice bran for other uses attracts 5%
GST.
1. Cotton seed oil cakes fall under HS Code
2306.
2. Prior to 22.09.2017,
(i) Cotton seed oil cakes for use as aquatic feed
including shrimp feed and prawn feed,
poultry feed & cattle feed attract Nil GST;
and
(ii) Cotton seed oil cakes for other uses attract
5% GST.
3. With effect from 22.09.2017 cotton seed oil
cakes attract Nil GST. [Notification No.
28/2017 Central Tax (Rate)]
1. Dog or cat foods fall under heading 2309 and
attracts 18% GST under the residual entry S.
No. 453 of Schedule IV.
38.
What is the HS code and
GST rate for Pet Food?
39.
What 1S the
GST
1.
Compensation Ces

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GST rate of 5%, tobacco leaves means,
leaves of tobacco as such or broken tobacco
leaves or tobacco leaves stems.
Sterilisation pouches are different from
aseptic packaging paper.
packaging paper? What is
the GST rate
sterilization pouches?
2.
on
Sterilisation pouches fall under heading 3005
and attract 12% GST
44.
45.
What is the GST rate on
Nail Polish?
What is the GST rate on
Lobhan?
1. Nail Polish [whether in large quantities say 50
to 100 litres or in retail packs] falls under
heading 3304.
2. Prior to 15.11.2017, Nail Polish attracted
28% GST.
3. With effect from 15.11.2017, Nail Polish
attracts 18% GST. [Notification No. 41/2017
Central Tax (Rate)]
1. Lobhan is classified under HS code 3307 41
00.
2. Prior to 22.09.2017, lobhan attracted 12%
GST.
3. With effect from 22.09.2017, lobhan attracts
5% GST. [Notification No. 27/2017 Central
Tax (Rate)]
46.
What is the HS code and
1.
GST rate for Wipes for
babies?
(i)
Baby wipes are classified on

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d soaps, in form of
bars, cakes, moulded pieces or shapes falling
under heading 3401 [except 3401 30] and
attract 18% GST.
3. Prior to 15.11.2017, Other organic surface-
active products and preparations falling
under sub-heading 3401 30 and organic
surface-active agents and preparations
falling under heading 3402 attracted 28%
GST.
4. With effect from 15.11.2017, Other organic
surface-active products and preparations
falling under sub-heading 3401 30 and
organic surface-active agents and
preparations falling under heading 3402
attract 18% GST rate. [Notification No.
41/2017 Central Tax (Rate)]
1. HS code 3824 covers prepared binders for
foundry moulds or cores; chemical products
and preparations of the chemical or allied
industries (including those consisting of
mixtures of natural products).
2. Thus, resin coated sand falls under HS code
3824 and attracts 18% GST.
1. These items are classified under HS code
3926.
of plastic, documents bag
2.
Prior to 15.11.

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for use in
schools or offices?
What is the GST rate and
HSN code of Raw and
processed wood of
Malaysia saal and marandi
wood?
What is the GST tax rate on
“stitched Sal Leaf plate”
used as plate for eating?
3. With effect from 22.09.2017, rubber bands
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1.
Jute bags fall under HS Code 4202 22 30 and
Khadi cotton bags fall under HS code 4202
22 20.
2. Prior to 15.11.2017, Jute bags and Khadi/
cotton bags attracted 18% GST.
3. With effect from 15.11.2017, Jute bags and
Khadi cotton bags attract GST rate of 12%.
[Notification No. 41/2017 Central Tax (Rate)]
1. Wood in the rough, whether or not stripped of
bark or sapwood, or roughly squared, is
classifiable under heading 4403 and attracts
18% GST.
1.
2.
Articles of plaiting material including stitched
Sal leaf plates fall under HS code 4602.
Prior to 22.09.2017, sal leaf plates attracted
12% GST.
3. With effect from 22.09.2017, sal leaf plates
at

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boxes and cases, of non-corrugated
paper and paperboard, falling under heading
4819 and attracts GST rate of 18% under entry
153A of schedule-III. [Notification No.
41/2017 Central Tax (Rate)]
What is the classification 1. Duty Credit Scrip [MEIS etc.] fall under
and GST rate for sale of
heading 4907.
58.
59.
Export Incentives Licences
2.
like MEIS, SEIS and IEIS?
Prior to 22.09.2017, Duty Credit Scrip [MEIS
etc.] attracted 12% GST.
3.
What is the classification
and GST for posters with
photographs images etc.
printed on it using Digital
Offset Press / Digital
printers on coated
uncoated paper?
What is the classification
and GST for posters with
photographs images etc.
printed on Digital Printers
With effect from 22.09.2017, Duty Credit
Scrip [MEIS etc.] attracted 5% GST.
[Notification No. 27/2017 Central Tax (Rate)]
4. With effect from 13.10.2017, Duty Credit
Scrip [MEIS etc.] attract Nil GST.
[Notification No. 35/2017 Central Tax (Rate)]
1. These item

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attract 12% GST.
1. Sarees and dhoti are classifiable under
different headings depending on their
constituents and attract GST rate as under:
Constit Description
HS
code
GST
Rate
63.
uent
fibre
Silk
Woven fabrics 5007
of silk sarees
5%
Cotton
Of not more than
5208
5%
200 gsm
Of more
than
5209
5%
200 gsm
S. No.
Queries
Replies
Man-
Of any gsm
5407 or
5%
made
5408
filament
s yarn
64.
65.
66.
67.
68.
What will be the GST rate
on embroidered sarees,
sarees with chikan work,
Banarasi sarees and other
sarees?
For
cotton ginning
business, will the 5% GST
on raw cotton be paid
directly by factories on
reverse charge basis or it is
paid to the agent and later
claimed? (Agent being the
mediator
between
unregistered farmer and the
factories).
Will 5% GST on raw
cotton be paid directly by
factories on reverse charge
basis and who will pay it?
What is the HSN Code and
GST rate for a Fabric 1.2
MT cut for pant and 2.5
MT cut for a s

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rm of cut pieces.
1. As per the HSN Explanatory Notes, goods of
jute fibres measuring 20,000 decitex or less
are classifiable under heading 5307 as yarn
and attract 5% GST.
S. No.
Queries
Replies
69.
70.
What is the classification
and GST rate for manmade
fishnet twine?
2. Goods of jute fibres measuring more than
20,000 decitex are classifiable under heading
5607 as twine and attract 12% GST.
3. Sacks and bags, of a kind used for the packing
of goods are classifiable under heading 6305
and attract 5% / 12% GST, depending on their
sale value not exceeding or exceeding Rs.
1000 per piece.
4. Woven fabrics of jute are classifiable under
heading 5310 and attract 5% GST, with no
refund of unutilised ITC.
1. As per the HSN Explanatory Notes, goods of
man-made fibres (including those yarns of
two or more monofilaments of Chapter 54)
measuring 10,000 decitex or less are
classifiable under Chapter 54 or 55 as yarn.
Prior to 13.10.2017, yarn falling under these
attr

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ece, attract 5% GST. Garments or made
up articles of sale value exceeding Rs.1000
per piece attract 12% GST.
The sale value referred to in the relevant
entries refers to the transaction value and not
the retail sale price of such readymade
garments.
Queries
Replies
S. No.
72.
73.
Readymade garments of 2.
sale value exceeding Rs.
1000 per piece attract 12%
GST.
How does a supplier
determine what rate to
charge on readymade
garments?
Footwear having a retail
sale price not exceeding
Rs.500 per pair [provided
that such retail sale price is
indelibly marked or
embossed on the footwear
itself] attracts 5% GST.
Does the retail sale price
referred to above include
the GST?
What is the classification
of Hand Decorative
Figurines and Hand
Decorative Artefacts made
of marble powder, stone
and unsaturated resin?
Therefore, if a wholesaler supplies readymade
garments for a transaction value of Rs.950 per
piece to a retailer, the GST chargeable on such
readyma

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ds
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1. Lac or shellac bangles are classifiable under
heading 7117.
Prior to 15.11.2017, Lac or shellac bangles
attracted 3% GST.
74.
What is the HS code and
GST rate for lac or shellac
bangles?
2.
3. With effect from 15.11.2017, Lac or shellac
bangles attract Nil GST. [Notification No. 41
/2017 Central Tax (Rate)]
75.
What is the HS code for
Solar Panel Mounting
Structure and its GST rate?
1.
Structures of iron or steel fall under heading
7308 and structures of aluminium fall under
heading 7610 and attract 18% GST.
2.
Solar Panel Mounting Structure, depending
on the metal they are made of, fall under 7308
or 7610 and attract 18% GST.
Queries
Replies
S. No.
76.
7315 includes:
What will be classification 1. As per the HS explanatory notes, HS code
of two wheelers chain and
applicable GST rate
a) Transmission chains for cycles,
automobiles or machinery.
b) Anchor or mooring chains; lifting,

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of the Notification
prescribing GST rates.
1. These are agricultural hand tools.
2. Agricultural hand tools fall under 8201 and
attract Nil GST.
1. Filters or Water Purifiers fall under heading
8421 and attract 18% GST.
80.
What is the HS code and
1.
GST rate of parts of
Machines falling under HS codes 8432, 8433,
8434 and 8436 attract 12% GST.
machines falling under HS
2.
However, parts of such machines falling
under HS code 8432, 8433, 8434 and 8436
S. No.
81.
82.
Queries
Replies
code 8432, 8433, 8434 and
8436?
attract 18% under the residual entry S.No.453
of Schedule III of the notification prescribing
GST rates.
What is the HS code of 1. The HS code of Chaff cutter is 8436 10 00 and
chaff cutter?
it attracts a GST rate of 12%.
What is the HS code and
GST rate of parts of sewing
machine?
1.
HS code for sewing machine is 8452 and it
attracts 12% GST.
2. Parts of sewing machine falling under HS
code 8452 attract 12% GST. [Notification No.
41/2017

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o. 41/2017
Central Tax (Rate)]
4. However, two-way radio (Walkie talkie)
falling under HS code 8525 60 used by
defence, police and paramilitary forces attract
12% GST.
1. Railway wagons are classifiable under
heading 8606 and attract 5% GST, with no
refund of unutilised ITC.
S. No.
Queries
Replies
2. Therefore, used railway wagons also attract
5% GST.
88.
Whether, motor vehicles
cleared as ambulances duly
1.
fitted with all the fitments,
furniture and accessories
necessary for an ambulance
from the factory
manufacturing such motor
vehicles will be exempted
from Compensation cess
irrespective of place of
supply
2.
3.
89.
What is the GST rate for
1.
goods falling under HS
code 9021 40 to 9021 90?
2.
90.
91.
92.
What is the HS code for
Office revolving chairs?
What is the GST rate for
Portable and Mobile
Toilets?
What is the GST rate on
Rakhi?
HS code 8703 covers specialised vehicles,
which includes ambulances.
Motor vehicles cleared as ambul

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